Chandaka Chinnam Naidu, Vizianagaram V. ITO, Ward-2, Vizianagaram

MA 17/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2677 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Reasonable cause

Judgement Text

M.A. NO. 17/VIZ/2018 ( CHANDAKA CHINNAM NAIDU ) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M.A.NO. 17 /VIZ/2018 ( ARISING OUT OF I . T .A.NO. 76 /VIZ / 201 7 ) ( ASSESSMENT YEAR : 20 11 - 12 ) CHANDA KA CHINNAM NAIDU, THANGUDUBILLI VILLAGE, NELLIMARLA MANDAL, VIZIANAGARAM DISTRICT. VS. ITO, WARD - 2, VIZIANAGARAM. PAN NO. AOIPC 8732 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAMUEL NAGADESI - CA DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 10 / 0 6 /201 9 DATE OF P RONOUNCEMENT : 12 / 06 /201 9 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY TH IS MISC. APPLICATION, ASSESSEE SEEK S RECALL OF THE ORDER PA SSED BY THIS TRIBUNAL I N ITA NO . 76 /VIZ/201 7 , DATED 2 5 /0 9 /2017 FOR THE ASSESSMENT YEAR 2011 - 12. 2. LD . AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE WAS OUT OF STATION FOR CERTAIN PERIOD , DUE TO THIS HE COULD NOT APPOINT AUTHORIZED REPRESENTATIVE , AND TH EREFORE HE COULD NOT ATTEND THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, HE M.A. NO. 17/VIZ/2018 ( CHANDAKA CHINNAM NAIDU ) 2 SUBMITTED THAT NON - APPEARANCE ON THE DATE OF HEARING WAS NOT INTENTIONAL AND PRAYED FOR RECALL OF THE ORDER. 3. LD. DEPARTMENTAL REPRESENTATIVE HAS STRONGLY OPPOSED THE PRA YER OF THE LD.AR . 4 . AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORD INGLY, WE RECALL THE ORDER PASSED IN ITA NO. 76 /VIZ/201 7 , DATED 2 5 /0 9 /2017. THE R EGISTRY IS DIRECTED TO P OST TH IS APPEAL FOR HEARING ON 25 /0 6/2019 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF J UNE , 201 9 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 12 / 0 6 /201 9 VR /SPS M.A. NO. 17/VIZ/2018 ( CHANDAKA CHINNAM NAIDU ) 3 COPY OF THE ORDER FORWARDED TO : - 1) THE ASSESSEE CHANDAKA CHINNAM NAIDU, THANGUDUBILLI VILLAGE, NELLIMARLA MANDAL, VIZIANAGARAM DISTRICT. 2) THE REVENUE - ITO, WARD - 2, VIZIANAGARAM. 3) THE PCIT - 1, VISAKHAPATNAM. 4) THE CIT(A) - 1 , VISAKHAPATNAM . 5) THE D.R., VISAKHAPATNAM. 6) GUARD FILE. BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM