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Income Tax Appellate Tribunal - Hyderabad

Balli Durga Prasada Rao, Venkatagiri vs Assessee on 24 February, 2012

        IN THE INCOME TAX APPELLATE TRIBUNAL
          HYDERABAD BENCH "B", HYDERABAD

BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER
 and SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER

                   M.A. No. 239/Hyd/2011
                  in MA No. 178/Hyd/2011
         Arising out of ITA Nos. 826-839/Hyd/2007
          (Assessment years : 2000-01 to 2004-05)

Shri Balli Durga Prasad       vs.    Income Tax Officer
Rao, Venkatagiri                     Ward-1
PAN: AJNPB0650R                      Guduru
 (Applicant)                         (Respondent)

                Applicant by: Shri Samuel Nagadesi
              Respondent by: Shri B.V. Prasad Reddy

             Date of hearing: 24.02.2012
     Date of pronouncement: 24.02.2012


                           ORDER

Per Chandra Poojari, AM:

By this Miscellaneous Application, the assessee seeks recall of the ex-parte order passed by the Tribunal in M.A. No. 178/Hyd/2011 arising out of ITA Nos. 826 to 839/Hyd/2007 for assessment years 2000-01 to 2004-05.

2. The learned counsel for the assessee submitted that the above appeals were dismissed vide order dated 16.8.2010 for non-appearance and non prosecution. The assessee filed a Miscellaneous Application No. 178/Hyd/2011 seeking restoration of the appeals. As per the notice sent by the Tribunal the said MA was posted for hearing on 7.10.2011. However, the Tribunal disposed of the MA ex-parte on 4.10.2011. As the change in the date of hearing could not be taken note of by the assessee, the assessee could not be represented before the Tribunal. The learned counsel for the 2 M.A. No. 239/Hyd/2011 Shri Balli Durga Prasad Rao ==================== assessee further submitted that the non-appearance on the date of hearing is not wilful or wanton and the assessee is very much interested in prosecuting his appeal. Accordingly, the counsel for the assessee prayed the Bench to provide one more opportunity to contend the case on merit.

3. On the other hand, the learned Departmental Representative has no serious objection for recalling the ex- parte order of the Tribunal.

4. We have considered the rival submissions and perused the material available on record. We are of the opinion that the assessee was prevented by a reasonable cause in representing before the Tribunal. We, therefore, are inclined to recall the ex-parte order of the Tribunal in M.A. No. 178/Hyd/2011 dated 4.10.2011 and the appeals in ITA Nos. 826 to 830/Hyd/2007 for A.Ys. 2000-01 to 2004-05 in the case of the assessee are restored on the file of the Tribunal. The Registry is directed to post the appeals for hearing on 4.6.2012. No notice of hearing shall be served on both the parties as this order itself would serve as notice of hearing.

5. In the result, the Miscellaneous Application filed by the assessee is allowed.

Order was pronounced in the Court on 24th February, 2012.

              Sd/-                               Sd/-
     (Asha Vijayaraghavan)                 (Chandra Poojari)
        Judicial Member                   Accountant Member

Hyderabad, dated the 24th February, 2012.

Shri Balli Durga Prasad Rao ==================== Copy forwarded to:

1. Shri Balli Durga Prasada Rao, Ex-MLA, c/o. Shri Samuel Nagadesi, Charered Accountant, 302, Golden Green Apartments, Erra Manzil Colony, Punjagutta, Hyderabad-82.

2. The Income Tax Officer, Ward-1, Gudur

3. The CIT(A), Guntur

4. The CIT, Guntur Charge, Guntur

5. The DR - B Bench, ITAT, Hyderabad tprao