M/s Sri Pattabhiram Commercial Syndicate, Kakinada V. The ITO Ward-2 Kakinada, Kakinada

MA 2/VIZ/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8410 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 25-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI SHANKAR NARAYAN

Judgement Text

MP NO.2/VIZ/2012 SRI PATTABHIRAM COMML. SYNDICATE, K AKINADA. IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER M.P. NO.2/VIZ/201 2 (ARISING OUT OF ITA NO.243/VIZAG/2011) ASSESSME NT YEAR : 200 6 - 0 7 SRI PATTABHIRAM COMMERCIAL SYNDICATE KAKINADA VS. ITO WARD - 2 KAKINADA (APPELLANT) (RESPONDENT) PAN NO. AAEFS 4556R APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI RAVI SHANKAR NARAYAN, DR DATE OF HEARING : 12 .04.2012 DATE OF PRONOUNCEMENT : 13.04.2012 ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORD ER DATED 06.09.2011 PASSED BY THIS BENCH ON THE GROUND THAT THE NON APP EARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFICIENT CAUS E. 2. THE ASSESSEE SUBMITTED THAT HIS APPEAL WAS FIXED FOR HEARING FOR THE FIRST TIME ON 22.8.2011. BUT THE ASSESSEE DID NOT ENGAGE ANY COUNSEL BY THAT TIME AND PRAYED FOR AN ADJOURNMENT. ACCORDINGLY, T HE CASE WAS ADJOURNED TO 6.9.2011. HOWEVER, THE ASSESSEE STATES THAT HE DID NOT RECEIVE ANY COMMUNICATION IN THIS REGARD PERHAPS DUE TO THE FAC T THAT THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT. THEREFORE, ON THE DATE OF HEARING THE ASSESSEE COULD NOT REPRESENT ITSELF. ACCORDINGLY, HE SUBMITTED THAT THE NON- APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIEN T CAUSE AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. MP NO.2/VIZ/2012 SRI PATTABHIRAM COMML. SYNDICATE, K AKINADA. 2 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESS EE AND IN EXERCISE OF POWERS VESTED IN US UNDER RULE 24 AND 25 OF THE APP ELLATE TRIBUNAL RULES, WE RECALL THE ORDER REFERRED SUPRA. 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWE D AND THE REGISTRY IS DIRECTED TO RE-FIX THE APPEAL IN DUE COURSE. PRONOUNCED IN THE OPEN COURT ON 13.04.2012 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 13 TH APRIL, 2012 COPY TO 1 M/S. SRI PATTABHIRAM COMMERCIAL SYNDICATE, 2 - 2 - 8, BR UNDAVAN STREET, SRINAGAR, KAKINADA-533 003 2 THE ITO WARD - 2, KAKINADA 3 THE CI T, RAJAHMUNDRY 4 THE CIT (A) , RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM