S.V.V.N. Satyanarayana, V. THE CIT, Rajahmundry

MA 3/VIZ/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4380 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 29-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHTI T S N MURTHY
• Section: 143(3)

Judgement Text

M.P. NO.3/VIZAG/2016 S.V.V.N. SATYANARAYANA, GANAPAVARAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER M.P. NO.3/VIZAG/2016 (ARISING OUT OF I.T.A.NO.258/VIZAG/2013) ( / ASSESSMENT YEAR: 2005-06) S.V.V.N. SATYANARAYANA GANAPAVARAM VS. CIT RAJAHMUNDRY [PAN: AIVPS 7073A ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHTI T.S.N. MURTHY, DR / DATE OF HEARING : 01.04.2016 / DATE OF PRONOUNCEMENT : 25.04.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL IN ITA NO.258/VIZAG/2013 DATED 8.1.2016 VIDE WHICH HONBLE ITAT DISMISSED TH E APPEAL SUBMITTED THAT ON PERUSAL OF THE ORDER, THE PETITIONER CAME T O KNOW THAT THE SAID M.P. NO.3/VIZAG/2016 S.V.V.N. SATYANARAYANA, GANAPAVARAM 2 ORDER WAS DISMISSED BY STATING THAT THE COUNSEL FOR THE PETITIONER DID NOT PRESS THE APPEAL ON THE GROUND THAT THE CONSEQUENTI AL ORDER U/S 143(3) R.W.S 263 OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS 'THE ACT') WAS PASSED WITHOUT CAUSING ANY GRIEVANCE TO THE ASS ESSEE. THIS OBSERVATION BY THE TRIBUNAL INADVERTENTLY IN AS MUC H AS THE VERY SAME COUNSEL ARGUED SOME OTHER MATTERS ON THOSE LINES AS WELL. AS THERE IS A MISTAKE APPARENT ON RECORD, IT IS PRAYED THAT THE O RDER DATED 8.1.2016 MAY KINDLY BE RECALLED AND THE PETITIONER MAY BE GR ANTED ANOTHER OPPORTUNITY TO MAKE THE SUBMISSIONS ON THE BASIS OF THE MATERIALS ALREADY FILED AT THE TIME OF HEARING THE APPEAL. 2. ON THE OTHER HAND, THE LD. D.R. HAS NOT RAISED A NY OBJECTION. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD. WE FIND THAT THE TRIBUNAL INADVERTENTLY DISMISSED THE APPEAL OF THE ASSESSEE BY OBSERVING THAT APPEAL IS NOT PRE SSED. WE FIND THAT THERE IS A MISTAKE APPARENT ON RECORD AND IT IS A F IT CASE TO BE RECALLED. ACCORDINGLY, THE ORDER PASSED BY THE TRIBUNAL IN IT A NO.258/VIZAG/2013 DATED 8.1.2016 IS RECALLED. THE REGISTRY IS DIRECT ED TO POST THIS APPEAL IN THE COURSE OF REGULAR HEARING AND ALSO DIRECT THE R EGISTRY TO ISSUE NOTICE TO BOTH THE PARTIES FOR THE NEXT DATE OF HEARING. M.P. NO.3/VIZAG/2016 S.V.V.N. SATYANARAYANA, GANAPAVARAM 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 25 TH APR16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM: # /DATED : 25.04.2016 VG/SPS ' ( /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT S.V.V.N. SATYANARAYANA, PROP: PU LAVARTHY FERTILISERS, D.NO.6-32, MAIN ROAD, GANAPAVARAM, W.G. DIST. 2. / THE RESPONDENT THE CIT, RAJAHMUNDRY 3. ) ( ) / THE CIT(A), RAJAHMUNDRY 4. , , , , / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , / ITAT, VISAKHAPATNAM