Sri T Ramachandra Prabhu, Guntur V. The ACIT Circle-2(1) Guntur, Guntur

MA 40/VIZ/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7095 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 29-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA

Judgement Text

MP NOS 39 TO 41 OF 2011 T. RAMACHANDRA PRABHU GUNTU R 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.39 TO 41/VIZAG/2011 (ARISING OUT OF ITA NO S . 409 TO 411/VIZAG/20 05 ) ASSESSMENT YEAR: 1999-2000, 2001-02 & 2002-03 T. RAMACHANDRA PRABHU, GUNTUR VS. ACIT CIRCLE-2(1) GUNTUR (APPELLANT) PAN NO: ABCPT 4938 R (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SMT. D. KOMALI KRISHNA, SR.DR DATE OF HEARING: 09/09/2011 DATE OF PRONOUNCEMENT: 09/09/2011 ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: BY FILING THESE PETITIONS, THE ASSESSEE SEEKS RECAL L OF COMMON ORDER DATED 18 TH JANUARY, 2008 PASSED BY ITAT VISAKHAPATNAM BENCH I N RESPECT OF THE APPEALS CITED ABOVE, ON THE GROUND THAT THE NON APPEARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFICIENT CAUSE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE MOVED ADJOURNMENT PETITION AT THE TIME OF EARLIER H EARING AND ACCORDINGLY THE CASE WAS ADJOURNED TO 12.01.2008 BY ANNOUNCING THE DATE OF HEARING IN THE OPEN COURT. HOWEVER, THE ASSESSEE DID NOT NOTE THE SAID DATE, AS HE WAS UNDER THE IMPRESSION THAT HE WOULD RECEIVE ANOT HER NOTICE FROM THE TRIBUNAL. HE FURTHER SUBMITTED THAT THE ASSESSEE W AS REGULAR IN PURSUING HIS APPEALS AND IN SUPPORT OF THIS, THE LEARNED A.R PRODUCED COPIES OF THE TWO ORDERS PASSED BY THE TRIBUNAL IN OTHER YEARS IN THE HANDS OF THE ASSESSEE. ACCORDINGLY HE SUBMITTED THAT THERE IS S UFFICIENT CAUSE FOR NON APPEARANCE AND PRAYED FOR RECALL OF THE IMPUGNED OR DER. WE ALSO HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE IN THIS REGARD. MP NOS 39 TO 41 OF 2011 T. RAMACHANDRA PRABHU GUNTU R PAGE 2 OF 2 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESS EE IN HIS PETITION, WE ARE OF THE VIEW THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE FIXED FOR HEARING AND THEREF ORE IN EXERCISE OF POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE DEEM IT FIT TO RECALL OUR ORDER DATED 18 TH JANUARY, 2008. ACCORDINGLY WE RECALL THE IMPUGNED THE ORDER AND POST THE CASE FOR HEARING ON 11 TH OCTOBER, 2011. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF PARTIES, THEY MAY NOTE THA T THEY WILL NOT BE GIVEN ANY FORMAL NOTICE OF HEARING. 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS OF THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 9 TH SEPTEMBER, 2011. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE:09-09-2011. COPY TO 1 SHRI T. RAMACHANDRA PRABHU, M/S V. RAO & GOPI, C AS 26-1-77 1 ST FLOOR, MAIN ROAD, NAGARAMPALEM, GUNTUR 2 THE ACIT, CIRCLE-2(1) 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