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Income Tax Appellate Tribunal - Hyderabad

D.S. Karunakar Reddy, Hyderabad vs Dy. Commissioner Of Income Tax, Central ... on 27 October, 2017

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

         BEFORE SHRI D. MANMOHAN, VICE PRESIDENT
      AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER

                          M.A. No. 59/Hyd/2017
                        (in ITA No. 703/Hyd/2017
                       Assessment Year: 2013-14)

Jyothi Agarwal, Hyderabad.              vs.   Income-tax Officer,
                                              Ward - 14(2), Hyderabad.
PAN - AAKPA 6898G

            (Applicant)                                 (Respondent)

                       Assessee by :          Shri Arun Kumar Malani
                        Revenue by :          Shri V. Sreekar

                 Date of hearing        :     27-10-2017
         Date of pronouncement          :     31-10-2017

                                 O RDE R


PER S. RIFAUR RAHMAN, A.M.:

This Miscellaneous Application filed by the assessee arises out of the order of ITAT "A" Bench, Hyderabad Benches, Hyderabad, in ITA No. 703/Hyd/2017 dated 28/08/2017 wherein the Tribunal dismissed the appeal ex-parte in-limine for non-prosecution.

2. In the M.A. the Ld. AR of the assessee, inter-alia, stated that he could not trace the date of hearing of appeal in the internet cause list, as he did not know the appeal number and was of the opinion that intimation would get from the registry about the date of hearing and accepted, he did not make any attempt directly to find out the date from Registry.

3. Referring to the above fact, Ld. AR submitted that non-appearance before the Tribunal is neither willful nor deliberate but bonafide, beyond the control of the assessee. He, therefore, requested for recalling the ex-parte order, and hearing of the appeal on merit. The learned DR, however, has not objected to recall of the appeal.

Smt. Jyoti Agarwal, Hyd.

4. We have considered the submissions of the parties and perused the material on record. As assessee is prevented by sufficient cause for not attending on the date of hearing of appeal, we are inclined to recall our order dated 28/08/2017 passed in ITA No. 703/Hyd/2017 and post the appeal for hearing on 20/12/2017. As the aforesaid date of hearing of appeal was announced in the open court in presence of both the counsels, no separate notice of hearing is required to be issued to the parties.

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

Pronounced in the open court on 31 st October, 2017 Sd/- Sd/-

      (D. MANMOHAN)                              (S. RIFAUR RAHMAN)
       VICE PRESIDENT                           ACCOUNTANT MEMBER

Hyderabad, Dated: 31 st October, 2017.
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Copy to:-

Copy to:-

1) Smt. Jyoti Agarwal, 8-2-684/3K/11 & 12, Road No. 12, Banjara Hills, Hyderabad.

2) IT), Ward - 14(2), Hyd

3) CIT(A) - 6, Hyderabad 4 Pr. CIT - 6 Hyderabad

5) The Departmental Representative, I.T.A.T., Hyderabad.

6) Guard File