Nimmagadda Ramesh, Hyderabad V. THE ACIT, Vijayawada

MA 35/VIZ/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3899 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 30-05-2017
• Court: TRIBUNAL

Judgement Text

M.A. NO. 35 /VIZ/2017 ( N. RAMESH ) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M.A.NO. 35 /VIZ/2017 ( ARISING OUT OF I . T .A.NO. 5 4 /VIZ / 2015 ) ( ASSESSMENT YEAR : 20 1 0 - 11 ) NIMMA GADDA RAMESH, PROP. SRINIVASA STONE CRUSHER, 6 - 126, IBRAHIMPATNAM, KRISHNA DISTRICT VS. ACIT, CIRCE - 1 (1), VIJAYAWADA. [ PAN: ADSPN 8553 G ] ( APPELLANT) ( RESPONDENT ) ASSESSEE BY : SHRI G.V.N. HARI A DVOCATE. DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 16 / 1 1/201 8 DATE OF P RONOUNCEMENT : 07 / 1 2 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY FILING THIS MISC . APPLICATION U / SE C. 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 , ASSESSEE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 54 /VIZ/201 5 , DATED 22 /11 /2016. 2. LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE ENGAGED A COUNSEL, WHO PRE - OCCUPIED WITH THE MARRIAGE CELEBRATION OF HIS BROTHERS DAUGHTER, SO HE INFORMED HIS STAFF TO FILE ADJOURNMENT APPLICATION. HE WAS UNDER THE BONAFIDE IMPRESSION THAT ADJOURNMENT APPLICATION WAS SENT TO THE ITAT. WHEN THE ORDER IS RECEIVED, THEN O NLY HE CAME TO KNOW THAT THE ADJOURNMENT M.A. NO. 35 /VIZ/2017 ( N. RAMESH ) 2 APPLICATION WAS NOT SENT. THEREAFTER, ASSESSEE APPROACHED THE PRESENT COUNSEL - MR. HARI, WHO FILED VAKALATNAMA IN THIS CASE. THEREFORE, LD. COUNSEL - MR. HARI SUBMITTED THAT THERE IS NO INTENTION FOR NON - APPEARANCE O N THE DATE OF HEARING OF THE CASE AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. 3. WE FIND THAT THERE IS A SUFFICIENT CAUSE FOR NON - APPEARANCE ON THE DATE OF HEARING OF THE APPEAL. THEREFORE, WE RECALL THE ORDER PASSED IN I TA NO. 54 /VIZ/201 5 , DATED 2 1/1 1 /201 6 . 4. THE M ISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO P OST TH E APPEAL FOR HEARING ON 21 / 1 2/2018 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTI ES, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. O RDER PRONOUNCED IN OPEN COURT ON THIS 07 TH DAY OF DEC. , 201 8 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07 / 1 2 /201 8 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT NIMMAGADDA RAMESH, PROP. SRINIVASA STONE CRUSHER, 6 - 126, IBRAHIMPATNAM, KRISHNA DISTRICT . 2. THE RESPONDENT ACIT, CIRCE - 1 (1), VIJAYAWADA. 3. THE CIT, VIJAYAWADA. 4. THE CIT(A), VIJAYAWADA. 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER