Gunuputi Yerrayya Raw & Central Boiled Rice Mill, Kalla Mandal, WG Dist V. Assistant Commissioner of Income Tax, Circle-2, Rajahmundry

MA 22/VIZ/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3075 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-08-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 10-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣयअͬधकरण, ͪवशाखापटणम पीठ, ͪवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM Įी दुåवूǽ आर एल रेɬडी, ÛयाǓयक सदèय एवं Įी एस बालाकृçणन, लेखा सदèय के सम¢ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER MA No.22/Viz/2022 (In आयकर अपील सं./ I.T.A. No. 234/Viz/2021) (Ǔनधा[रण वष[ / Assessment Year :2016-17) M/s. Gunuputi Yerrayya Raw & Central Boiled Rice Mill, D.No.5-9, Main Road, Seesali Village, Kalla Mandal, West Godavari District, Andhra Pradesh. PAN: ACWFS 9807R Vs. Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Sri K. Siva Ram Kumar, CA Ĥ×याथȸ कȧ ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई कȧ तारȣख / Date of Hearing : 26/08/2022 घोषणा कȧ तारȣख/Date of Pronouncement : 26/08/2022 O R D E R PER S. BALAKRISHNAN, Accountant Member : This Miscellaneous Application [MA] is filed by the assessee seeking recall of the order passed by the Tribunal in ITA No. 234/Viz/2021, dated 8/7/2022. 2 2. At the outset, the Ld. Authorized Representative [Ld. AR] submitted that vide the order of the Tribunal dated 8/7/2022, the ITAT passed exparte order and allowed the Revenue’s appeal in ITA No. 234/Viz/2021 for the AY 2016-17. In this regard, the Ld. AR brought our attention to the contents of the Miscellaneous Petition filed by the assessee dated 9/7/2022 wherein the assessee’s Managing Partner Mr. Gunupati Satya Narayana explained the reasons for non-appearance on the date of hearing of the appeal which reads as under: “1........ 2. It is humbly and respectfully submitted that the Respondent’s Authorized Representative had to observe his mo ther’s annual cere mony on 3/6/2022.........As such, the AR prepared a humble petition of adjournment on the 1 s t day of June, 2022 to e mail the same on 2/6/2022. But due to a technical glitch in the mail dispatch syste m of the AR, no mails could be sent via the AR’s e mail (which is supported by the screensho t of the sent mail de tails of the AR’s email ( mail were sent on 31/5/2022 and resumed on 2/6/2022). 3. On resumption of the mail sending, the respondent’s AR sent the e mail with the request of adjournment on 2/6/2022 at 12.56 pm with the hope that the email would be delivered and would be accessed during the court session. A Printout of the email sent on 2/6/2022 and delivered to the hon’ble Tribunal is attached to this humble pe tition. 4. The Respondent encloses a Notarized Affidavit of their AR explaining the above facts stating that in view of the above mentioned circumstances, he could no t 3 attend the hearing, nor file the adjournment pe tition before the date of hearing. 5....... 6...... 7......” 3. Therefore, the Ld. AR pleaded that the appeal may be restored and one more opportunity may be granted to the assessee to pursue its appeal effectively otherwise great hardship and insufferable injustice will be inflicted to the assessee. 4. On the other hand the Ld. DR relied on the order of the Tribunal. 5. We have heard both the parties and perused the material available on record and the order of the Tribunal dated 8/7/2022 (supra). At the time of hearing of the appeal none appeared on behalf of the assessee and therefore, considering the facts and circumstances of the case as well as the material available on record, the Tribunal passed ex-parte order and allowed the Revenue’s appeal. On perusal of the cogent reasons explained by the assessee (supra) for non-appearance of the Ld. AR of the assessee on the date of hearing of the appeal ie., 2/6/2022, we are of the considered view that there is a sufficient and reasonable cause that prevented the assessee for non-appearing 4 before the Tribunal at the time of hearing of the appeal. Therefore, considering the prayer of the Ld. AR as well as strictly following the principles of natural justice, we hereby recall the order of the Tribunal dated 8/7/2022 and direct the Registry to post the appeal on 3/10/2022 for hearing. Needless to mention that since the date of hearing is announced in the presence of both the parties, no separate notice will be issued giving intimation on the date of hearing of the appeal and they are advised to file paper book if any in advance. It is ordered accordingly. 6. In the result, MA filed by the assessee is allowed. Pronounced in the open Court on the 26 th August , 2022. Sd/- Sd/- (दुåवूǽ आर.एल रेɬडी) (एस बालाकृçणन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) ÛयाǓयकसदèय/JUDICIAL MEMBER लेखा सदèय/ACCOUNTANT MEMBER Dated : 26.08.2022 OKK - SPS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/ The Assessee – M/s. Gunuputi Yerrayya Raw & Central Boiled Rice Mill, D.No.5-9, Main Road, Seesali Village, Kalla Mandal, West Godavari District, Andhra Pradesh. 5 2. राजèव/The Revenue – Assistant Commissioner of Income Tax, Central Circle-2, Shiva Towers, 5 th Floor, Danavaipeta, Rajahmundry, Andhra Pradesh – 533103. 3. The Principal Commissioner of Income Tax (Central), Visakhapatnam. 4. आयकर आयुÈत (अपील)/ The Commissioner of Income Tax (Appeals)-3, Visakhapatnam. 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाड[ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam