M/s Veda Educational Development Association, Chilakaluripeta V. The ITO Ward-2(1) Guntur, Guntur

MA 38/VIZ/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7094 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 22-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TH LUCAS PETER
• Assessee Lawyers: C SUBRAMANYAM

Judgement Text

MP NO 38 OF 2011 VEDA EDUCATIONAL DEVELOPMENT ASSOC IATION CHILAKALURIPETA PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MP NO.38/VIZAG/2011 (ARISING OUT OF ITA NO.119/VIZAG/2010) ASSESSMENT YEAR: 2006-07 VEDA EDUCATIONAL DEVELOPMENT ASSOCIATION, CHILAKALURIPETA VS. ITO WARD-2(1) GUNTUR (APPELLANT) PAN NO: AAATV 6004 D (RESPONDENT) APPELLANT BY: SHRI C.SUBRAMANYAM, CA RESPONDENT BY: SHRI TH. LUCAS PETER, CIT (DR) DATE OF HEARING: 09/09/2011 DATE OF PRONOUNCEMENT: 09/09/2011 ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: BY THIS PETITION, THE ASSESSEE SEEKS RECALL OF ORDE R DATED 15 TH JULY, 2001 PASSED BY THIS BENCH ON THE GROUND THAT THE NO N APPEARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFICIENT CAUSE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT HE WAS ENGAGED BY THE ASSESSEE TO REPRESENT THE CASE IN TH E LAST WEEK OF MAY, 2011 AND HE NOTED THE DATE OF HEARING TO BE ON 7 TH JUNE, 2011. HOWEVER, ON THE DATE THE BENCH DID NOT FUNCTION AND THE NEXT DATE OF HEARING COULD NOT BE NOTICED BY OVERSIGHT. HOWEVER, THE CASE WAS HEARD EX-PARTE, QUA THE ASSESSEE ON 15 TH JULY, 2011. ACCORDINGLY IT WAS SUBMITTED THAT THE NON APPEARANCE WAS ON ACCOUNT OF SUFFICIENT REASONS. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE TRIBUNAL DISPOSED OF THE APPEAL BY DULY CONSIDERING THE VARIOUS ASPEC TS SURROUNDING THE CASE. ACCORDINGLY HE OBJECTED TO THE PLEA OF THE ASSESSEE . 3. WE HEARD THE RIVAL CONTENTIONS. WE NOTICE FROM T HE RECORD THAT THE APPEAL WAS POSTED FOR THE FIRST TIME ON 13 TH APRIL, 2010. THEREAFTER, THE CASE GOT ADJOURNED FROM TIME TO TIME AND THE ASSESSEE DI D NOT BOTHER TO MP NO 38 OF 2011 VEDA EDUCATIONAL DEVELOPMENT ASSOC IATION CHILAKALURIPETA PAGE 2 OF 2 REPRESENT THE APPEAL BEFORE THE TRIBUNAL. HENCE THE TRIBUNAL WAS CONSTRAINED TO SERVE THE NOTICE OF HEARING THROUGH DEPARTMENTAL REPRESENTATIVE. THOUGH THE ASSESSEE HAS CITED SUFFI CIENT REASONS FOR NON APPEARANCE ON THE DATE OF HEARING, YET THE ATTITUDE OF THE ASSESSEE IN NOT RESPONDING IN THE EARLIER OCCASIONS SHOULD NOT GO U NNOTICED. HENCE, IN ORDER TO MAKE THE ASSESSEE TO UNDERSTAND ITS DUTY T O RESPOND TO THE NOTICE ISSUED BY THE TRIBUNAL, WE IMPOSE A COST OF RS.5,00 0/- UPON THE ASSESSEE, WHICH SHOULD BE PAID INTO THE ACCOUNT IN WHICH THE TRIBUNAL FEE IS PAID. SUBJECT TO THE PAYMENT OF THE COST CITED ABOVE, WE RECALL THE IMPUGNED ORDER IN EXERCISE OF POWERS VESTED IN US IN RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES AND POST THE CASE FOR HEAR ING ON 11 TH OCTOBER, 2011. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, THEY MAY NOTE THAT THE Y WILL NOT BE GIVEN ANY FORMAL NOTICE OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 09-09-2011 SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE: 9 TH SEPTEMBER, 2011 COPY TO 1 THE VEDA EDUCATIONAL DEVELOPMENT ASSOCIATION, SAN DHYA ENCLAVE, NRT ROAD, CHILAKALURIPETA, GUNTUR DISTT. 2 THE ITO WARD-2(1), 2 ND FLOOR, RAJAKAMAL COMPLEX, LAKSHMIPURAM GUNTUR 3 4. THE CIT GUNTUR THE CIT(A), GUNTUR 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM