Vemuri Venkara Rao, Vijayawada V. THE DCIT, Vijayawada

MA 21/VIZ/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5819 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Assessee Lawyers: P MURALI MOHAN RAO
• Keywords: Reasonable cause
• Section: 2

Judgement Text

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 S . 21 TO 25/VIZ/2017 ( ITA NO S . 565 TO 569 / VIZ /201 3 ) (ASST. YEAR S : 20 0 4 - 0 5 TO 200 8 - 0 9 ) VEMURI VENKATA RAO, 31 - 13 - 5, POTHINENI VARI STREET, MACHAVARAM , VI JAYAWADA . V S . D CIT, CENTRAL CIRCLE , VIJAYAWADA . PAN NO. ACHPV 6846 L ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI P. MURALI MOHAN RAO C A DEPARTMENT BY : SHRI T.S.N. MURTHY CIT DR DATE OF HEARING : 01 / 0 8 /201 7 . DATE OF PRONOUNCEMENT : 01 / 0 8 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE ARE THE MISC. APPLICATIONS FILED BY THE ASSESSEE TO RECALL THE EX - PARTE ORDER S PASSED BY THE T RIBUNAL, DATED 24/10/2016 . 2. LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT HE HAS NOT ATTENDED THE BENCH ON THE DATE , WHEN THESE APPEALS ARE POSTED FOR H EARING ON ACCOUNT OF CERTAIN URGENT PERSON WORK AND THEREFORE , PRAYED THAT EX - PARTE ORDER S PASSED BY THE TRIBUNAL MAY BE RECALLED AND ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. 2 M A NO S . 21 - 25/VIZ/2017 ( VEMURI VENKATA RAO ) 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD . WE FIND THAT THERE IS A REASONABLE CAUSE FOR NOT ATTENDING THE BENCH BY THE AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE ON THE DATE OF HEARING. THEREFORE, WE ARE OF THE OPINION THAT EX - PARTE ORDER S, DATED 24/10/2016 HA VE TO BE RECALLED . ACCORDINGLY, WE RECALL THE ORDER S AND DIRECTED THE REGISTRY TO POST THESE APPEALS FOR HEARING ON 14/09/2017. THE DATE OF HEARING OF THE APPEALS HAS ALREADY BEEN INFORMED , HENCE, NO SEPARATE NOTICE IS REQUIRED TO BE SENT TO THE PARTIES . 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 01 ST DAY OF AUGUST , 201 7 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01 ST AUGUST, 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - VEMURI VENKATA RAO, 31 - 13 - 5, POTHINENI VARI STREET, MACHAVARAM, VIJAYAWADA. 2. THE REVENUE DCIT, CENTRAL CIRCLE, VIJAYAWADA . 3. THE CIT(CENTRAL), HYDERABAD. 4. THE CIT(A) , GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.