Sri Mohd. Farooq, Ex Minister, Nandyal v. ACIT, Cir-1, Kurnool

MA 83/HYD/2011 | misc
Pronouncement Date: 22-07-2011 | Result: Allowed

Appeal Details

RSA Number 8322524 RSA 2011
Assessee PAN AFYPG9222K
Bench Hyderabad
Appeal Number MA 83/HYD/2011
Duration Of Justice 1 month(s) 27 day(s)
Appellant Sri Mohd. Farooq, Ex Minister, Nandyal
Respondent ACIT, Cir-1, Kurnool
Appeal Type Miscellaneous Application
Pronouncement Date 22-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 22-07-2011
Assessment Year misc
Appeal Filed On 26-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMBER M.A. NOS. 83 & 110/HYD/11 (IN ITA NO.1051 & 1052/HYD/10) : ASST. YEAR: 2001-0 2 & 2002-03 SRI MOHD. FAROOQ HYDERABAD. PAN: AFYPG 9222 K) V/S- ACIT CIR-1 KURNOOL. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.A. SAI PRASAD RESPONDENT BY : SHRI B.V. PRASAD REDDY O R D E R PER AKBER BASHA ACCOUNTANT MEMBER: BY THESE MISC. APPLICATIONS THE ASSESSEE IS SEEK ING THE TRIBUNAL TO RECALL ITS COMMON ORDER DATED 23-3-2011 PERTAINING TO THE ASSESSMENT YEARS 2001-02 AND 2002-03. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE HAD TO GO TO VIJAYAWADA UNDER UNAVOIDABLE CIRCUM STANCES AND THEREFORE HIS ASSISTANT SUBMITTED AN ADJOURNMENT PE TITION BEFORE THE ITAT ON THE DATE OF HEARING. THIS WAS REJECTED BY THE TRIBUNAL AND DISMISSED THE APPEALS BY THE TRIBUNAL WITH A LIBERT Y TO THE ASSESSEE TO M.A.NOS. 83 &110 OF 2011 MOHD. FAROOQ NANDYAL. ============================ 2 FILE A PETITION. ON 23-3-2011 THE AUTHORIZED REPRES ENTATIVE SRI SAI PRASAD COULD NOT APPEAR BEFORE THE TRIBUNAL AND FUR THER SUBMITTED THAT THE TRIBUNAL MAY BE PLEASED TO RECALL THE ORDER DAT ED 23-3-2011 AND THERE IS NO WILLFUL DEFAULT BY THE PETITIONER IN NO T APPEARING ON THE DATE OF HEARING FIXED ON 23-3-2011. IT IS SUBMITTED THAT THERE WAS NO MALAFIDE INTENTION ON THE PART OF THE LEARNED COUNS EL FOR THE ASSESSEE IN NOT APPEARING BEFORE THE BENCH EXCEPT FOR THE REASO NS STATED IN HIS PETITION. IN VIEW OF THE ABOVE THE LEARNED COUNSEL FOR THE ASSESSEE REQUESTED THE TRIBUNAL TO RECALL ITS COMMON ORDER D ATED 23-3-2011 AND AFFORD AN OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE CONTENTIONS OF THE COUNS EL FOR THE ASSESSEE IN RECALLING THE ORDER OF THE TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDER ING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF THIS APPEAL. THEREFORE IN THE INTERESTS OF JUST ICE WE RECALL OUR ORDER DATED 23-3-2011 PASSED IN ITA NOS.1051 & 1052/HYD/1 0 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 19 -10-2011. THERE IS NO NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING AN D NO SEPARATE NOTICES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDINGLY. M.A.NOS. 83 &110 OF 2011 MOHD. FAROOQ NANDYAL. ============================ 3 5. IN THE RESULT BOTH THE MISCELLANEOUS APPLICAT IONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 22- 7-2011. SD/- SD/- (G.C. GU PTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER. DATED: 22-7-2011. COPY FORWARDED TO: 1. C/O CH. PARTHASARATHY & COMPANY 1-1-298/2/B/3 1 ST FLOOR SOWBHAGYA AVENUE STREET NO.1 ASHOKNAGAR HYDERABA D. 2. 3. 4. 5. JMR* ACIT CIRCLE-1 KURNOLL. CIT(A)-IV HYDERABAD. CIT AP HYDERABAD. THE DR ITAT HYDERABAD. M.A.NOS. 83 &110 OF 2011 MOHD. FAROOQ NANDYAL. ============================ 4