Chaluvadi Anjaneyulu (HUF), Machilipatnam V. The ITO, Machilipatnam

MA 37/VIZ/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6968 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 25-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K SIVA RAM KUMAR
• Keywords: Reasonable cause
• Section: 37; 2

Judgement Text

M.A. NO S . 37 & 38/VIZ/2016 ( CHALUVADI ANJANEYULU (HUF) ) 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 S . 37 /VIZ/2016 ( ARISING I . T .A. NO S . 2 48 /VIZ / 201 4 ) ( ASSESSMENT YEAR : 200 9 - 1 0 ) AND M.A. NOS. 3 8 /VIZ/2016 (ARISING I.T.A.NOS. 2 70 /VIZ/2015) (ASSESSMENT YEAR : 2009 - 10 ) CHALUVADI ANJANEYULU (HUF), PROP. SREE SEETHARAMANJANEYA RICE TRADERS, 6 - 156, FORT ROAD, MACHILIPATNAM. VS. THE ITO , WARD - 1, MACHILIPATNAM . [ PAN: AAAHC 6340 R ] ( APPELLANT) ( RESPONDENT ) ASSESSEE BY : SHRI K. SIVA RAM KUMAR - CA DEPARTMENT BY : SHRI M.N. MURTHY NAIK - DR DATE OF HEARING : 03 / 0 7 /201 8 DATE OF P RONOUNCEMENT : 03 / 07 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THE S E MISC. APPLICATION S ASSESSEE SEEK RECALL OF THE COMMON ORDER PASSED BY THIS TRIBUNAL IN ITA NOS. 248/VIZ/2014 & 270 / VIZ/ 201 5 , DATED 17 . 1 0.2016. M.A. NO S . 37 & 38/VIZ/2016 ( CHALUVADI ANJANEYULU (HUF) ) 2 2. LD . AUTHORIZED REPR ESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT HIS SON HAD BEEN ADMITTED IN HOSPITAL WITH AILMENT OF CEREBRAL AND CEREBELLA PROBLEMS ; AND HE WAS ONLY LOOK ING AFTER HIS SONS TREATMENT . IMMEDIATELY AFTER DISCHARGE , THE AUTHORISED REPRESENTATIVE HAD COMPLETE D HIS PENDING WORK OF T AX AUDIT REPORTS , THEREFORE , HE COULD NOT ATTEND THE TRIBUNAL ON THE DATE OF HEARING 17 TH OCT. 2016 AND IMMEDIATELY MISC. APPLICATION IS FILED ON 25 TH OCT. 2016 . IN SUPPORT OF HIS PLEA, A SWORN AFFIDAVIT ALONG WITH TREATMENT PAPERS HA S BEEN FILED . ACCORDINGLY, HE SUBMITTED THAT NON - APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD LD. DR IN THIS REGARD. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THIS TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT, VISAKHAPATNAM BENCH PASSED IN ITA NO S . 2 48 /VIZ/2014 & 270 / VIZ/ 201 5 , DATED 17 . 1 0.2016. 4. THE M ISCELLANEOUS APPLICATION S ARE ACCORDINGLY ALLOWED AND THE R EGISTRY IS DIRECTED TO P OST TH E SE APPEAL S FOR HEARING ON 0 2 /0 8 /2018 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN M.A. NO S . 37 & 38/VIZ/2016 ( CHALUVADI ANJANEYULU (HUF) ) 3 C OURT IN THE PRESENCE OF THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. O RDER PRONOUNCED IN THE OPEN COURT ON 03 TH JULY , 201 8 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 03 / 0 7 /201 8 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT CHALUVADI ANJANEYULU (HUF), PROP. SREE SEETHARAMANJANEYA RICE TRADERS, 6 - 156, FORT ROAD, MACHILIPATNAM. 2. THE RESPONDENT THE ITO, WARD - 1, MACHILIPATNAM . 3. T HE CIT, VIJAYAWADA. 4. THE CIT(A), VIJAYAWADA. 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM