Sri Moole Ramireddy, Visakhapatnam V. The ITO, Ward-1(2), Visakhapatnam

MA 152/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5833 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 09-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER M. A . NO. 152 / VIZAG/20 10 (ARISING OUT OF ITA NO. 311 /VIZAG/20 10 ) A SSESSMENT YEAR: 2006 - 07 MOOLE RAMIREDDY VISAKHAPATNAM ITO WARD - 1(2) VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AFYPM4594E APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI J. SIRI KUMAR, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMB ER : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDER DATED 2.8.2010 PASSED BY THIS BENCH ON THE GROUND THAT THE NON APPEARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFICIENT CAUSE. 2. THE ASSESSEE SUBMITTED THAT DUE TO HIS ILL - HEALTH AND ALSO DUE TO THE ABSENCE OF THE ASSESSEES AUTHORIZED REPRESENTATIVE IN THE CITY ON THE DATE OF HEARING, THE ASSESSEE COULD NOT PURSUE THE MATTER EFFECTIVELY AND THE MATTER WAS HEARD EX - PARTE. A CCORDINGLY, THE ASSESSEE SUBMITTED THAT THE NON - APPEARANCE ON THE DATE OF HEARING WAS NOT INTENTIONAL BUT DUE TO CIRCUMSTANCES EXPLAINED HEREIN ABOVE . THE ASSESSEE FURTHER PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD . DR IN THIS REGARD. PAGE 2 OF 2 3. H AVING REGARD TO TH E REASON S GIVEN BY THE ASSESSEE AND IN EXERCISE OF POWERS VESTED IN US UNDER RULE 24 AND 25 OF THE APPELLATE TRIBUNAL RULE S, WE RECALL THE ORDER REFERRED SUPRA. 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 1.12.2010 . SINCE THE DA TE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES , BOTH THE PARTIES MAY NOTE THAT FORMAL NOTICE OF HEARING WILL NOT BE SENT TO THE M. PRONOUNCED ACCORDINGLY ON 19.10.2010. SD/ - SD/ - (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNT ANT MEMBER JUDICIAL MEMBER VG /SPS VISAKHAPATNAM, DATED 19 TH OCTOBER, 2010 COPY TO 1 MOOLE RAMI REDDY, D.NO.33 - 12 - 7/C, DEVANGULA STREET, ALLIPURAM, VISAKHAPATNAM - 530 004 2 ITO WARD - 1(2), VISAKHAPATNAM 3 CIT , VISAKHAPATNAM 4 CIT(A) , VISAKHAPAT NAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM