Adhikari Syamala (Late), Vijayawada V. THE ITO, Vijayawada

MA 32/VIZ/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5951 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S B S RAMA SHARMA CHUNDURU
• Section: 32; 2

Judgement Text

MA NO S . 32 & 33 /VIZ/2017 ( SMT. (LATE) ADHIKARI SYAMALA & ANOTHER ) 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER M.A.NO S . 3 2 & 33 /VIZ/2017 ( ITA NO. 3 97 & 39 6 / VIZ /201 5) (ASST. YEAR : 200 7 - 08 ) 1) SMT. (LATE) ADHIKARI SYAMALA, REP. BY LH SM T. KOSANAM (ADHIKARI) PUSHPAVATHI, D.NO. 41 - 24 - 2, GANGANAMMA TEMPLE STREET, KRISHNALANKA, VIJAYAWADA. [ PAN NO. AKGPK 3373 G] VS. ITO , WARD - 2(3 ), VIJAYAWADA . 2) SMT. KOSANAM KASTURIBAI, W/O KOSANAM SUBBA RAO, 32 - 4 - 11A, NEAR KASTURIBAIPET GANDHI S TATUE, PRAJASAKTHI NAGAR, VIJAYAWADA. [PAN NO. DCGPK 4774 Q ] (APPELLANT S ) (RESPONDENT) ASSESSEE BY : SHRI S.B.S. RAMA SHARMA CHUNDURU ADVOCATE. DEPARTMENT BY : SHRI M.N. MURTHY NAIK SR. DR DATE OF HEARING : 27 /10/2017 DATE OF P RONOUNCEMENT : 27 /10/2017 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : THE S E MISC. A PPLICATION S HA VE BEEN FILED BY THE DIFFERENT ASSESSEE S PRAYING FOR RECAL LING OF THE SEPARATE EXPARTE ORDER S OF THE TRIBUNAL , EACH DATED 20/03/2017 IN I.T.A.NO S . 397 & 39 6 /VIZ/2015. MA NO S . 32 & 33 /VIZ/2017 ( SMT. (LATE) ADHIKARI SYAMALA & ANOTHER ) 2 2. LEARNED C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THESE APPEALS FOR NON - PROSECUTION. LD . COUNSEL FURTHER SUBMITTED THAT HE DID NOT RECEIVE ANY NOTICE FIXED FOR HEARING . HE CAME TO KNOW THE FACT OF DISMISSAL OF APPEALS ONLY AFTER RECEIPT OF THE ORDER S . 3. LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. 4 . I HAVE HEARD BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 5. I SATISFIED WITH THE REASONS SUBMITTED BY THE ASSESSEE FOR NON - APPEARANCE WHEN THE APPEAL IS TAKEN UP FOR HEARING. I THEREFORE, RECALL THE IMPUGNED ORDERS DATED 20/03/2017 IN ITA NOS. 397 & 396/VIZ/ 2015 AND DIRECTED THE REGISTRY TO FIX THE DATE OF HEARING OF THE APPEALS ON 29/01/201 8 . SINCE THE DATE OF HEARING IS ANNOUNCED IN OPEN COURT IN THE PRESENCE OF THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO SEND THEM. O RDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER , 2017 . SD/ - (V. DURGA RAO) JUDICIAL MEMBER DATED 27 /10/2017 VR /SPS MA NO S . 32 & 33 /VIZ/2017 ( SMT. (LATE) ADHIKARI SYAMALA & ANOTHER ) 3 COPY OF THE ORDER FORWARDED TO : - 1. THE ASSESSEE A) SMT. (LATE) ADHIKARI SYAMALA B) SMT. KOSANAM KASTURIBAI 2. THE REVENUE ITO, WARD - 2(3), VIJAYAWADA. 3. THE CIT, VIJAYAWADA . 4. THE CIT(A) , VIJAYAWADA . 5. THE D.R ., VISAKHAPATNAM 6. GUARD FILE. BY ORDE R // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM