A. Venkateswara Rao, Hyderabad v. DCIT, Central Circle-6, Hyderabad

MA 214/HYD/2011 | misc
Pronouncement Date: 16-12-2011 | Result: Allowed

Appeal Details

RSA Number 21422524 RSA 2011
Assessee PAN AEGPA1293K
Bench Hyderabad
Appeal Number MA 214/HYD/2011
Duration Of Justice 1 month(s) 21 day(s)
Appellant A. Venkateswara Rao, Hyderabad
Respondent DCIT, Central Circle-6, Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 16-12-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 16-12-2011
Assessment Year misc
Appeal Filed On 26-10-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A' HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBER M.A. NO. 214/HYD/2011 ARISING OUT OF ITA NO. 628/HYD/2011 (ASSESSMENT YEAR : 2006-07) M.A. NO. 215/HYD/2011 ARISING OUT OF ITA NO. 629/HYD/2011 (ASSESSMENT YEAR : 2006-08) SHRI A. VENKATESWARA RAO HYDERABAD PAN: AEGPA1293K) VS. DCIT CENTRAL CIRCLE-6 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI G.V.V.S. MURTHY RESPONDENT BY: SMT. NIVEDITA BISWAS DATE OF HEARING: 16.12.2011 DATE OF PRONOUNCEMENT: 16.12.2011 O R D E R PER CHANDRA POOJARI AM: BY THESE MISCELLANEOUS APPLICATIONS (MAS) THE ASSESS EE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 9 TH SEPTEMBER 2011 WHEREIN THE TRIBUNAL DECIDED THE ISSU E EX- PARTE WITHOUT PROSECUTION OF THE ASSESSEE. 2. BEFORE US THE LEARNED COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE ASSESSEE HEREIN HAS AUTHORISED THE LEARNED COU NSEL FOR THE ASSESSEE TO REPRESENT HIS CASE BEFORE THIS TRIB UNAL. HOWEVER ON THAT DAY HE SUFFERED FROM HEART PROBLEM A ND WENT FOR TREATMENT TO APOLLO HOSPITAL JUBILEE HILLS AND CONSEQUENTLY FAILED TO APPEAR BEFORE THIS TRIBUNAL ON THE DATE M.A. NOS. 214&215/HYD/2011 SHRI A. VENKATESWARA RAO ======================= 2 OF HEARING. THE LEARNED COUNSEL FOR THE ASSESSEE FI LED AN AFFIDAVIT EXPLAINING REASONS FOR NON-APPEARANCE BEFO RE THIS TRIBUNAL ON 23.8.2011 AND PRAYED TO RECALL THE ORDER OF THE TRIBUNAL. 3. THE LEARNED DR DID NOT OPPOSE THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES PERUSED THE MATERIAL AVAILABLE ON RECORD AND ALSO GONE THROUGH THE REASONS EXPLAINED BY THE COUNSEL FOR THE ASSESSEE THAT HE WAS U NDER BONA-FIDE IMPRESSION BASED ON THE CAUSE LIST FOR 23. 8.2011 AS WAS SEEN FROM THE WEBSITE OF THE TRIBUNAL THAT ONLY FO UR APPEALS OUT OF TOTAL 13 APPEALS IN BOTH THE ASSESSEE A ND HIS WIFE CASES AND NOT BROUGHT THREE APPEALS OUT OF SIX A PPEALS IN THE CASE OF THE ASSESSEE WERE ONLY MENTIONED IN THE CAU SE LIST HE FILED A PETITION FOR ADJOURNING WHICH WAS DE CLINED BY THE TRIBUNAL AND THE CASES WERE DECIDED EX-PARTE. FU RTHER THE ASSESSEE'S COUNSEL SUFFERED HEART PROBLEM AND WAS RU SHED TO APOLLO HOSPITAL JUBILEE HILLS HYDERABAD. IN OUR O PINION THE REASON NARRATED BY THE ASSESSEE'S COUNSEL WAS BONA-F IDE AND THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE BEFO RE THIS TRIBUNAL ON 28.3.2011. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE W E ARE INCLINED TO RECALL THE ORDER OF THIS TRIBUNAL DATED 9.11.2011 AND THE REGISTRY IS DIRECTED TO POST THESE C ASES FOR HEARING ON 25.12.2011. THIS ORDER ITSELF WILL SERV E AS NOTICE OF HEARING TO BOTH THE PARTIES. NO FRESH NOTICE WILL BE GIVEN TO EITHER OF THE PARTIES AS THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT. M.A. NOS. 214&215/HYD/2011 SHRI A. VENKATESWARA RAO ======================= 3 6. IN THE RESULT BOTH THE MAS BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DECEMBER 2011. SD/- SD/- SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD DATED THE __16 TH __DECEMBER 2011 COPY FORWARDED TO: 1. SHRI A. VENKATESWARA RAO D. NO. 8-3-833/K1 TO K8 FLAT NO. 303 KRISHE MEADOWS SRINAGAR COLONY HYDERABAD-500 073. 2. THE DY. CIT CENTRAL CIRCLE-6 HYDERABAD. 3. THE CIT(A)-I HYDERABAD. 4. THE CIT (CENTRAL) HYDERABAD. 5. THE DR A BENCH ITAT HYDERABAD TPRAO