M/s Srinivasa Enterpirses, Visakhapatnam V. The ITO, Ward-5(2), Visakhapatnam

MA 218/VIZ/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6095 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 13-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: K J D SRINIVAS
• Section: 5(2)

Judgement Text

MA NO.218/VIZAG/2010 SRINIVASA ENT., VSKP 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. 218 / VIZAG/20 10 (ARISING OUT OF ITA NO. 164 /VIZAG/20 10 ) ASSES SMENT YEAR: 2006 - 07 M/S. SRINIVASA ENTERPRISES VISAKHAPATNAM ITO WARD - 5(2) VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AAVFS 5059A APPELLANT BY: SHRI K.J.D. SRINIVAS, ADVOCATE RESPONDENT BY: SHRI D.S. SUNDER SINGH, SR. D.R ORDER PER SHR I SUNIL KUMAR YADAV, JUDICIAL MEMBER : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDER DATED 22.10.2010 PASSED BY THIS BENCH ON THE GROUND THAT THE NON APPEARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFICIENT CAUSE. 2. THE ASSESSEE SUBM ITTED THAT THIS CASE WAS LISTED FOR HEARING ON 18.10.2010, A DAY AFTER VACATION OF DASARAH, THE AUTHORIZED REPRESENTATIVES OF THE ASSESSEE , MR. K.J.D. SRINIVAS AND MR. V. SRIRAMA MURTY, TRAVELING BY ROAD FROM HYDERABAD TO VISAKHAPATNAM, COULD NOT REACH IN ADVANCE, HOWEVER, MANAGED TO REACH BY 10:45 AM DIRECTLY TO THE BENCH, CAME TO KNOW THAT THE BENCH WAS CONCLUDED FOR THE DAY. ACCORDINGLY, HE SUBMITTED THAT THE NON - APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF THE ORD ER. WE ALSO HEARD THE LD . DR IN THIS REGARD. MA NO.218/VIZAG/2010 SRINIVASA ENT., VSKP 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 PE TITION IS ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 7.2.2011. 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 HEARING WILL NOT BE SENT TO THE M. PRONOUNCED IN THE OPEN COURT ON 18/1/2011. SD/ - SD/ - (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG /SPS VISAKHAPATNAM, DATED: 18 TH JANUARY, 2011. COPY TO 1 MR. V. MURALI KRISHNA, MANAGING PARTNER, M/S . SRI SRINIVASA ENTERPRISES, 65 - 1 - 115, SRINIVASA NAGAR, SRIHARIPURAM, VISAKHAPATNAM 2 THE 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