M/s Tirumala Dairy Pvt. Ltd., Guntur V. The Addl. CIT, Range-2(1), Guntur

MA 36/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4546 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 02-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH: VISAKHAPATNAM BEFORE: SRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SRI B.R. BASKARAN, ACCOUNTANT MEMBER MA NO.36/VIZAG/2010 (ARISING OUT OF ITA NO.153/VIZAG/2009) ASSESSMENT YEAR : 2005-2006 M/S. TIRUMALA DAIRY PVT. LTD., GUNTUR VS THE ADDL. CIT, RANGE-2(1) GUNTUR (APPELLANT) (RESPONDENT) PAN NO.AAACT 8063H APPELLANT BY : SHRI G.V.N.HARI, CA RESPONDENT BY : SHRI G.S.S. GOPINATH, DR O R D E R PER SHRI S.K. YADAV, JUDICIAL MEMBER:- 1. BY THIS PETITION, THE ASSESSEE SEEKS RECALL OF THIS TRIBUNALS ORDER DATED 30.11.2009 PASSED EX-PARTE. THE ASSESSEE HAS FILED AN AFFIDAVIT FROM ITS MANAGING DIRECTOR, WHERE IN IT HAS BEEN MENTIONED T HAT THERE WAS A CHANGE IN THE ADDRESS OF THE CHARTERED ACCOUNTANT THAT WAS ME NTIONED IN FORM NO.36. AS A RESULT, THE NOTICE FIXING THE CASE HEARING ON 30. 11.2009 WAS RECEIVED AT THE CHANGED ADDRESS ONLY ON 1.12.2009. ACCORDINGLY THE ASSESSEE HAS PRAYED FOR THE RESTORATION OF THE APPEAL. 2. IN VIEW OF THE REASONS CITED BY THE ASSESSEE FOR ITS NON-APPEARANCE ON THE DATE OF HEARING, WE ARE OF THE OPINION THAT THERE W AS SUFFICIENT CAUSE FOR NON- APPEARANCE AND ACCORDINGLY WE SET ASIDE THE EX-PART E ORDER AND RESTORE THE APPEAL IN ACCORDANCE WITH RULE 25 OF THE APPELLATE TRIBUNAL RULES. THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 3.6.201 0. 2 PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON 26.03.2010. SD/- SD/- (B.R. BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 26 TH MARCH, 2010 A COPY OF THIS ORDER IS FORWARDED TO : 01 M/S. PUNNAIAH & CO., CHARTERED ACCOUNTANT, UDAY 5-87-129, MAIN ROAD, BRODIEPET, GUNTUR-522 002 02 ADDL. CIT, RANGE-2, LAKSHMIPURAM, GUNTUR-522 007 03 CIT(A), GUNTUR 04 CIT, GUNTUR 05 DR, ITAT, VISAKHAPATNAM 06 GUARD FILE BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM BENCH