KALAPALA VENKAT S/O. KVNS PRASAD,KRISHNA DISTRICT V. INCOME TAX OFFICER, WARD-1, GUDIWADA

MA 3/VIZ/2024

AI Insights

The case involves a Miscellaneous Application filed by Kalapala Venkat, the assessee, seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The original order dismissed the assessee's appeal due to the absence of any representation on his behalf during the hearing. The assessee, through his counsel, submitted an affidavit explaining the reasons for this non-appearance, citing the ill health of his counsel. Both parties were heard, and the Departmental Representative did not object to the recall of the order. The Tribunal found the reasons for non-appearance to be valid and not intentional, leading to the decision to recall the earlier order and reschedule the hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29994 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Next Hearing Date: 27-09-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 08-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Assessee Lawyers: C. SUBRAHMANYAM

Judgement Text

" आयकर अपीलीयअिधकरण, िवशाखापटणम SMC पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM ᮰ी दु᭪वूᱧ आर एल रे᲻ी, ᭠याियक सद᭭य के समᭃ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER MA No. 03/Viz/2024 (In आयकर अपील सं./ I.T.A. No. 187/Viz/2023) (िनधाᭅरण वषᭅ / Assessment Year : 2015-16) Kalapala Venkat, S/o. KVNS Prasad, 5-107, Veeravalli, Bapulapadu (M), Krishna District, Andhra Pradesh-521130. PAN: CQHPK 7511 B Vs. Income Tax Officer, Ward-1, Gudiwada. (अपीलाथᱮ/ Appellant) (ᮧ᭜यथᱮ/ Respondent) अपीलाथᱮ कᳱ ओर से/ Appellant by : Sri C. Subrahmanyam, AR ᮧ᭜याथᱮ कᳱ ओर से / Respondent by : Dr. Aparna Villuri, Sr. AR सुनवाई कᳱ तारीख / Date of Hearing : 27/09/2024 घोषणा कᳱ तारीख/Date of Pronouncement : 03/10/2024 O R D E R PER DUVVURU RL REDDY, Judicial Member : This Miscellaneous Application is filed by the assessee seeking recalling of the Tribunal order passed in ITA No.187/Viz/2023 dated 30/01/2024 in the case of Kalapala Venkat for the AY 2015- 16. 2 2. At the outset, the Ld. AR drew my attention to the order of the Tribunal dated 30/01/2024 and submitted that vide Para-4, the Tribunal dismissed the appeal of the assessee and passed ex-parte order since there was no representation on behalf of the assessee on the date of hearing of the appeal. The Ld. AR further submitted the assessee filed an affidavit explaining the reasons for non- appearance on the date of hearing of the appeal. Therefore, the Ld AR pleaded for recalling of the Tribunal order dated 30/01/2024. 3. On the other hand, the Ld. Departmental Representative did not object to the submissions of the Ld. AR. 4. I have heard both the sides and perused the order of the Tribunal dated 30/01/2024. I have also gone through the Miscellaneous Petition and the affidavit filed by the assessee on 08/04/2024. On perusal of the contents of the Miscellaneous Petition and the affidavit filed by the assessee, I am of the view that non-appearance on the date of the hearing of the appeal is neither deliberate nor intentional and the reason for non-appearance before the Tribunal ie., ill health of the Ld. Counsel for the assessee, is also not attributable to the assessee. Therefore, the order of the 3 Tribunal dated 30/01/2024 is hereby recalled. Accordingly, I hereby direct the Registry to post the appeal for hearing on 08th October, 2024. 5. In the result, MA filed by the assessee is allowed. Pronounced in the open Court on 03rd October, 2024. Sd/- (दु᭪वूᱧ आर.एल रे᲻ी) (DUVVURU RL REDDY) ᭠याियकसद᭭य/JUDICIAL MEMBER Dated :03/10/2024 OKK - SPS आदेश की Ůितिलिप अŤेिषत /Copy of the order forwarded to:- 1. िनधाᭅᳯरती/ The Assessee – Kalapala Venkat, S/o. KVNS Prasad, 5-107, Veeravalli, Bapulapadu (M), Krishna District, Andhra Pradesh-521130. 2. राज᭭व/The Revenue – Income Tax Officer, Ward-1, Gudiwada, Andhra Pradesh. 3. The Principal Commissioner of Income Tax, 4.आयकर आयुᲦ (अपील)/ The Commissioner of Income Tax (Appeals), 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, िवशाखापटणम/ DR, ITAT, Visakhapatnam 6.गाडᭅ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "