Sri Chandra Prasad, Vijayawada V. The ACIT, Circle-2(1), Vijayawada

MA 167/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5806 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 17-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Assessee Lawyers: C V K PRASAD

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. 167 / VIZAG/20 10 (ARISING OUT OF ITA NO. 559 /VIZAG/20 08 ) ASSES SMENT YEAR: 200 8 - 0 9 SRI CHANDRA PRASAD VIJAYAWADA ACIT CIRCLE - 2(1) VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO. AFLPC 1147G APPELLANT BY: SHRI C.V.K. PRASAD, CA RESPONDENT BY: SHRI J. SIRI KUMAR, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBE R : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDER DATED 28.7.2010 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 HE IS A HEART PATIENT AND IN VIEW OF THIS, HE HAD INSTRUCTED HIS AUTHORIZED REPRESENTATIVE TO PRAY THE HONBLE TRIBUNAL TO GRANT ADJOURNMENTS AND ACCORDINGLY REPRESENTATI ONS WERE MADE TO THE HONBLE BENCH. HOWEVER, THE ASSESSEE COULD NOT PURSUE THE MATTER EFFECTIVELY AT THE TIME O F THE LAST DATE OF HEARING 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 O F 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 MISCELL ANEOUS PETITION IS ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 9.11.2010 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES , BOTH THE PARTIES MAY NOTE THAT FORMAL NOTICE OF HEARI NG WILL NOT BE SENT TO THE M. PRONOUNCED ACCORDINGLY ON 22.10.2010. SD/ - SD/ - (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG /SPS VISAKHAPATNAM, DATED 22 ND OCTOBER, 2010 COPY TO 1 SRI CHANDRA PRASAD, 32 - 6 - 10, PRA JASAKTHINAGAR, VIJAYAWADA - 10 2 ACIT CIRCLE - 2(1), VIJAYAWADA 3 CIT , VIJAYAWADA 4 CIT(A) , VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIB UNAL VISAKHAPATNAM