M/s Sri Vamsi Krishna Shipping, Hyderabad V. THE DCIT, Visakhapatnam

MA 31/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6363 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 12-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y SESHA SRINIVAS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER M .P. NO. 3 1 /VIZAG/201 7 (ARISING OUT OF I . T .A.NO. 6 1 /VIZAG/ 201 5 ) ( / ASSESSMENT YEAR: 20 10 - 11 ) SRI VAMSIKRISHNA SHIPPING C/O SAMUEL NAGADESI 408, SRI RAMAKRISHNA TOWERS NAGARJUNA NAGAR, AMEERPET HYDERABAD VS. DY.COMMISSIONER OF INCOME TAX , CIRCLE - 3(1) VISAKHAPATNAM [PAN : A DJFS4712K ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI SAMUEL NAGADESI , AR / RESPONDENT BY : SHRI Y SESHA SRINIVAS , DR / DATE OF H EARING : 0 9 . 0 2 .201 8 / DATE OF PRONOUNCEMENT : 09 . 02 .201 8 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THE MISCELLANEOUS PET ITION AGAINST ITA NO. 6 1 / VIZAG/201 5 , WHICH WAS DECIDED EX - PARTE BY THIS TRIBUNAL ON 0 5 . 10 .201 6 DUE TO NON - APPEARANCE OF THE ASSESSEE ON THE DATE OF 2 M.P.NO. 3 1 /VIZ/20 17 SRI VAMSIKRISHNA SHIPPING , HYDERABAD HEARING INSPITE OF SEVERAL OPPORTUNITIES GIVEN TO THE ASSESSEE FOR HEARING. 2. IN THIS CASE, EVEN THOUGH ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNIT Y OF HEARING, NONE APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND HENCE THE APPEAL WAS DISMISSED. HOWEVER, ASSESSEE HAS FILED THIS MISCELLANEOUS PETITION SEEKING TO RECALL THE ORDER PASSED ON 0 5 . 10 .201 6 SUBMITTING SUFFICIENT REASON FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND REQUESTED TO DECIDE THE ISSUE ON MERITS. 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT OBJECTED FOR RECALLING THE ORDER. 4 . WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND SATISFIED THAT THERE IS SUFFICIENT REASON FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER AND FIX THE HEARING ON 0 9 . 0 3 .201 8 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE WILL BE ISSUED FROM THE REGISTRY. 3 M.P.NO. 3 1 /VIZ/20 17 SRI VAMSIKRISHNA SHIPPING , HYDERABAD 5 . IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED . T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 9 TH FEB 2018 . SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM: /DATED : 09 .02.2018 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT SRI VAMSIKRISHNA SHIPPING, C/O SAMUEL NAGADESI, 408, SRI RAMAKRISHNA TOWERS, NAGARJUNA NAGAR, AMEERPET , HYDERABAD 2 . / THE RESPONDENT - DY.COMMISSIONER OF INCOME TAX, CIRCLE - 3(1), V ISAKHAPATNAM 3. / THE CIT - 1 , VISAKHAPATNAM 4 . ( ) / THE CIT (A), VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM