Sri Peddu Sankara Rao, Hyderabad V. The DCIT, Central Circle, Vijayawada

MA 11/VIZ/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6486 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 07-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR

Judgement Text

MA NO.11/V/11 P. SANKARA RAO, VJA. IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NO.1 1 /VIZAG/ 20 11 (ARISING OUT OF ITA NO.447/VIZ/2010) ASSESSMENT YEAR : 200 2 - 0 3 SRI PEDDU SANKARA RAO VIJAYAWADA VS. DCIT, CENTRAL CIRCLE VIJAYAWADA (APPELLANT) (RESPONDENT) PAN NO .AEQPP 7501M APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI J. SIRI KUMAR, SR. DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION IS PREFERRED BY TH E ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL WITH THE REQUEST TO RECALL TH E ORDER OF THE TRIBUNAL DATED 29.10.2010 ON THE GROUND THAT ASSESSEE COULD NOT APPEAR ON THE DATE FIXED AS HE WAS NOT WELL FOR ABOUT 10 DAYS TOWARDS THE END OF OCTOBER, 2010. BUT NO EVIDENCE IN SUPPORT OF THESE CONTENTIONS ARE PLACED BEFORE US. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE TRIBUNAL A ND WE FIND THAT NOTICE OF HEARING WAS DULY SERVED UPON THE ASSESSEE AND DESPI TE OF VALID SERVICE OF NOTICE, NONE APPEARED ON ITS BEHALF. NOW THE ASSES SEE CLAIMS THAT HE COULD NOT APPEAR ON ACCOUNT OF ILLNESS BUT NO EVIDENCE IS FILED IN SUPPORT OF THIS CONTENTION. 2. WE HOWEVER OF THE VIEW THAT AN OPPORTUNITY SHOUL D BE AFFORDED TO THE ASSESSEE TO REPRESENT HIS CASE. BUT HE SHOULD NOT BE ALLOWED TO MISUSE THE PROCESS OF LAW. WE THEREFORE OF THE VIEW THAT THE ORDER BE RECALLED SUBJECT TO PAYMENT OF COST OF RS.5,000/-. ACCORDINGLY, WE REC ALL OUR ORDER DATED 29.10.2010 SUBJECT TO PAYMENT OF COST OF RS.5,000/- TO BE DEPOSITED IN THE ACCOUNT IN WHICH TRIBUNAL FEES ARE BEING DEPOSITED AND DIRECT THE REGISTRY TO MA NO.11/V/11 P. SANKARA RAO, VJA. FIX THIS APPEAL FOR HEARING ON 12.5.2011. SINCE TH E DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL G O TO THE PARTIES. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 13.4.2011 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 13 TH APRIL, 2011 COPY TO 1 S. RAMA RAO, ADVOCATE, 102, SHRIYAS ELEGANCE, DOOR NO.3 - 6 - 643, ST.NO.9, HIMAYATNAGAR, HYDERABAD-500 029. 2 DCIT, CENTRAL CIRCLE, VIJAYAWADA 3 THE CI T, VIJAYAWADA 4 THE CIT (A) , VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM