ACIT, Circle-3(1), Vijayawada V. Sri Gollu Ranga Rao, Vijayawada

ITA 434/VIZ/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9284 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 17-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 4 34 /VIZ/201 7 ( / ASSESSMENT YEAR: 20 1 2 - 1 3 ) ASST.COMMISSIONER OF INCOME - TAX C IRCLE - 3 (1) VIJAYAWADA VS. LEGAL REPRESENTATIVE SRI GOLLU RANGA RAO PROP M/S DURGA INDUSTRIES D.NO.54 - 6 - 57, PLOT NO.142 - 164 INDUSTRIAL ESTATE AUTONAGAR, VIJAYAWADA [PAN :AFWPG0598Q] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SMT.SUMAN MALIK , D R / RESPONDENT BY : NONE / DATE OF HEARING : 2 7 . 0 3 . 201 9 / DATE OF PRONOUNCEMENT : 03 .0 4 . 201 9 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE REVENUE IS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)], VIJAYAWADA VIDE 2 I.T.A. NO . 434 /VIZ/201 7 SRI GOLLU RANGA RAO, VIJAYAWADA I.T.A.NO.46/CIT(A)/VJA/2015 - 16 DATED 28.02.2017 FOR THE ASSESSMENT YEAR (A.Y.) 2012 - 13. 2. DURING THE APPEAL HEARING ON 01.08.201 8, THE LD.AR BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS EXPIRED AND THE BENCH HAS DIRECTED THE LD.AR TO BRING THE LEGAL HEIRS ON RECORD FOR TAKING UP THE APPEAL. THOUGH THE CASE WAS POSTED FOR HEARING SUBSEQUENTLY ON 24.09.2018, 14.12.2018 AND 12.02.2019 , THE REVENUE FAILED TO BRING LEGAL HEIRS ON RECORD AND THE DEPARTMENT DID NOT GIVE ANY CONVINCING REASON FOR NOT TAKING ACTION TO PURSUE THE APPEAL ON LEGAL HEIRS. THE DEPARTMENT DID NOT SHOW ANY INTEREST IN PROSECUTING THE LEGAL HEIRS IN THIS APPEAL. T HEREFORE THE APPEAL IS DISMISSED FOR NON PROSECUTION . 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD A PRIL, 2019. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 03 .0 4 .2019 L.RAMA, SPS 3 I.T.A. NO . 434 /VIZ/201 7 SRI GOLLU RANGA RAO, VIJAYAWADA / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE ASST.COMMISSIONER OF INCOME - TAX, C IRCLE - 3(1) VIJAYAWADA 2 . / THE ASSESSEE - LEGAL REPRESENTATIVE, SRI GOLLU RANGA RAO, PROP M/S DURGA INDUSTRIES , D.NO.54 - 6 - 57, PLOT NO.142 - 164, INDUSTRIAL ESTATE, AUTONAGAR, VIJAYAWADA 3. THE PR. COMMISSIONER OF INCOME TAX , VIJAYAWADA 4. THE COMMISSIONER OF INCOME - TAX (APPEALS), VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM