M/s Mahaveer International Service Trust, Visakhapatnam V. The Commissioner of Income tax, Visakhapatnam

MA 191/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5835 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 07-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T L PETER
• Assessee Lawyers: C V S MURTHY

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. 191 / VIZAG/20 10 (ARISING OUT OF ITA NO. 472 /VIZAG/20 07 ) ASSES SMENT YEAR: 2007 - 08 M/S. MAHAVEER INTERNATIONAL SERVICE TRUST VISAKHAPATNAM CIT VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AABTM 9014F APPELLANT BY: SHRI C.V.S. MURTHY, CA RESPONDENT BY: SHRI T.L. PETER, DR ORDER PER SHRI S.K. YADAV, J UDICIAL MEMBER : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDER DATED 10.11.2009 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 NON RECEIPT OF NOTICE OF HEARING, THEY COULD NOT PURSUE THE MATTER EFFECTIVELY. ACCORDINGLY, THE ASSESSEE SUBMITTED THAT THE NON - APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD . DR IN THIS REGARD. 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. PAGE 2 OF 2 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 30.12.2010 . 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 HEARING WILL NOT BE SENT TO THE M. PRONOUNCED ACCORDINGLY ON 1 9.11.2010. SD/ - SD/ - (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG /SPS VISAKHAPATNAM, DATED 19 TH NOVEMBER , 2010. COPY TO 1 M/S. MAHAVEER INTERNATIONAL SERVICE TRUST, D.NO.H - 3/11, SEASHELL APARTMENTS, 11 - 2 - 1, WAL TAIR UPLANDS, VISAKHAPATNAM . 2 THE CIT, VISAKHAPATNAM . 3 CIT(A) , VISAKHAPATNAM. 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL V ISAKHAPATNAM