Sri G Srinivasa Reddy, Visakhapatnam V. The ITO, Ward-5(2), Visakhapatnam

MA 195/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5797 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 25-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: C V S MURTHY
• Section: 5(2)

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. 195 / VIZAG/20 10 (ARISING OUT OF ITA NO. 270/ VIZAG/20 08 ) ASSES SMENT YEAR: 2005 - 06 SRI G. SRINIVASA REDDY VISAKHAPATNAM ITO WARD - 5(2) VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AJCPG 1922 E APPELLANT BY: SHRI C.V.S. MURTHY, CA RESPONDENT BY: SHRI D.S. SUNDER SINGH, DR ORDER PER SHRI SUNIL KUMAR YAD AV, JUDICIAL MEMBER : 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. LD COUNSEL FOR THE ASSESSEE SUBMITT ED THAT THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER WAS COMPELLED TO TAKE HIS WIFE TO THE DOCTOR FOR MEDICAL TREATMENT ON URGENT BASIS AND HE HAD GIVEN AN ADJOURNMENT PETITION TO THE PETITIONER TO SUBMIT BEFORE THE HONBLE BENCH ON THE DATE OF HEARING I.E. 28.7.2010 BUT DUE TO UNAWARENESS ABOUT THE PLACE WHERE THE ADJOURNMENT NOTICE IS TO BE FILED, THE PETITIONER COULD NOT FILE THE SAME IN TIME . ACCORDINGLY, HE SUBMITTED THAT THE NON - APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAY ED 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 ON 11.1.2011 . 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 HE ARING WILL NOT BE SENT TO THE M. PRONOUNCED ACCORDINGLY ON 30.11.2010. SD/ - SD/ - (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG /SPS VISAKHAPATNAM, D A TED 30 TH NOVEMBER, 2010. COPY TO 1 SRI G. SRINIVASA REDDY, DR. NO.18 - 4 - 76, KAILASHNAGAR, GAJUWAKA, VISAKHAPATNAM 2 ITO WARD - 5(2), VISAKHAPATNAM 3 CIT , VISAKHAPATNAM 4 CIT(A) , VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM