P. Mohana, Tirupathi v. DCIT, Central Circle, Tirupathi

MA 33/HYD/2012 | misc
Pronouncement Date: 30-03-2012 | Result: Allowed

Appeal Details

RSA Number 3322524 RSA 2012
Assessee PAN AQHPM5926G
Bench Hyderabad
Appeal Number MA 33/HYD/2012
Duration Of Justice 1 month(s) 8 day(s)
Appellant P. Mohana, Tirupathi
Respondent DCIT, Central Circle, Tirupathi
Appeal Type Miscellaneous Application
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 30-03-2012
Assessment Year misc
Appeal Filed On 21-02-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH HYDERABAD BEFORE CHANDRA POOJARI ACCOUNTANT MEMBER & SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBER MA.33/HYD/2012 ITA NO.1786/HYD/2011 ASSESSMENT YEAR 2008-09 SHRI P. MOHANA TIRUPATI PAN AQHPM5926 G) VS THE DCIT CENTRAL CIRCLE TIRUPATHI APPELLANT RESPONDENT APPELLANT BY : SHRI V. SIVAKUMAR RESPONDENT BY : SHRIV. SRINIVAS DATE OF HEARING : 30.3.2012 DATE OF PRONOUNCEMENT : 30.3.2012 ORDER PER ASHA VIJAYARAGHAVAN JM . BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE ORDER OF THIS TRIBUNAL DATED 02.02.20 12 IN ITA NO.1786/HYD/2011 FOR THE ASSESSMENT YEAR 2008-09 ON THE GROUND THAT THERE WAS JUSTIFIED REASON FOR THE ASSE SSEE FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG VIZ. 30.3.2012. 2. IT IS STATED IN THE PETITION OF THE ASSESSEE AS FOLLOWS: 1. THAT THE ASSESSEE WAS OUT OF STATION AND THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WAS ALSO NOT ABLE TO ATTEND THE HEARING DUE TO CERTAIN URGENT PRE-OCCUPATION. ITA NO.MA.33/H/2012 SHRI P. MOHANA TIRUPATHI 2 2. THE ASSESSEE STATED THAT THE LETTER SEEKING AD JOURNMENT FILED BY HIM IS IN GOOD FAITH AND AS A VALID ONE. THE NON APPEARANCE WAS NEITHER WILFUL NOR DELIBERATE BUT DU E TO REASONS STATED IS BEYOND THE CONTROL OF THE ASSESSEE. 3. WE HEARD BOTH SIDES. WE FIND THAT THERE IS JU STIFIED REASON FOR THE ASSESSEE FOR NON APPEARANCE AT THE TIME OF HEARING ON HER APPEAL ON 30.3.2012. WE ACCORDINGLY RECALL OUR OR DER DATED 2.2.2012 AND POST THE APPEAL OF THE ASSESSEE VIZ. ITA 1786/H/2011 FOR HEARING ON 19.7 . 2012 AS ALREADY PRONOUNCED IN THE OPEN COURT. NO SEPARATE NOTICE OF HEARING W OULD BE ISSUED AND THIS ORDER ITSELF WOULD BE TREATED AS SUCH NOTI CE. CONSEQUENTLY PRESENT APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN CO URT ON: 30.3.2012 SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER DATED THE 30 TH MARCH 2012 COPY FORWARDED TO: 1. SHRI P. MOHANA D.NO.10-69/7 FLAT NO.B-4 GOLD ST AR MERIDIAN MARUTHI NAGAR THIRUPATHI. 2. THE DCIT CENTRAL CIRCLE THIRUPATHI 3. THE CIT(A)- VIII) HYDERABAD 4. THE CIT HYDERABAD 5. THE DR ITAT HYDERABAD NP/