Sri Balaji Constructions , Secunderabad V. THE ACIT, Rajahmundry

MA 20/VIZ/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5590 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R GOVINDARAJAN

Judgement Text

MA NO. 20/VIZ/2017 (SRI BALAJI CONSTRUCTIONS) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER M.A.NO. 20/VIZ/2017 (AR ISING OUT OF I . T .A.NO. 387 /VIZ / 2014) ( ASSESSMENT YEAR : 2008 - 09 ) SRI BALAJI CONSTRCUTIONS, C/O M. ANANDAM & CO., C.A., 7A, SURYA TOWERS, S.P. ROAD, SECUNDERABAD VS. ACIT, CENTRAL CIRCLE, RAJAHMUNDRY. [ PAN : ABKFS 3444 D ] ( APPELLANT) ( RESPONDENT ) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE. DEPARTMENT BY : R. GOVINDA RAJAN CIT DR DATE OF HEARING : 13/10/2017 DATE OF P RONOUNCEM ENT : 13/10/2017 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THIS APPLICATION , ASSESSEE SEEKS RECALL OF THE ORDER DATED 29/12/2016 PASSED BY THIS BENCH ON THE GROUND THAT , NON APPEARANCE ON THE DATE FIXED FOR HEARING , WAS ON ACCOUNT OF SUFFICIE NT CAUSE. 2. LEARNED C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT EARLIER THIS CASE WAS REPRESENTED BY SHRI ANIL KUMAR , ADVOCATE AND T HEREAFTER, ASSESSEE ENGAGED HIM TO REPRESENT THE MATTER . HE FURTHER SUBMITTED THAT BY MISTAKE VAKALATNAMA HAS NOT BEEN FIL ED. IN THE CAUSE LIST O F 29 TH DECEMBER, 2016 , NAME OF THE PREVIOUS COUNSEL HAS BEEN MENTIONED , WHICH WAS NOT IN HIS NOTICE , HENCE, HE DID NOT ATTEND THE MATTER . NON - APPEARANCE ON THE DATE OF HEARING IS NEITHER INTENTIONAL NOR MA NO. 20/VIZ/2017 (SRI BALAJI CONSTRUCTIONS) 2 DELIBERATE. BY FILING MISCELLANEOUS APPLICATION FOR RESTORATION OF APPEAL ON 07/03/2017, HE PRAYED FOR RECALL OF THE ORDER DATED 29/12/2016 PASSED IN ITA NO. 387/VIZ/2014 . WE ALSO HEARD LD. DR IN THIS REGARD. 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESSEE AND IN EXERCISE OF POWERS VESTED WITH US UNDER RULE 24 OF THE INCOME TAX ( APPELLATE TRIBUNAL ) RULES 1963 , WE RECALL THE ORDER REFERRED TO SUPRA. 4. THE MISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 21/1 1/2017 . 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 THEM. O RDER PRONOUNCED IN THE OPEN COURT ON 13 TH OCTOBER, 2017 . S D/ - SD/ - ( D.S. SUN DER SINGH ) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 13/10/2017 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT SRI BALAJI CONSTRCUTIONS, C/O M. ANANDAM & CO., C.A., 7A, SURYA TOWERS, S.P. ROAD, SECUNDERABAD 2. THE RESPONDENT ACIT, CENTRAL CIRCLE, RAJAHMUNDRY. 3. THE CIT (CENTRAL), HYDERABAD 4. THE CIT (A) , GUNTUR. 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM