Maganti Krishna Mohan, V. The CIT, Rajahmundry

MA 41/VIZ/2016

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5633 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B C S NAIK

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI D.MANMOHAN, VICE PRESIDENT & SHRI D.S. SUNDE R SINGH, ACCOUNTANT MEMBER M .P. NO. 41 /VIZAG/201 6 (ARISING OUT OF I . T .A.NO. 1 81 /VIZAG/ 201 2 ) ( / ASSESSMENT YEAR: 20 0 7 - 0 8 ) MAGANTI KRISHNA MOHAN DAYYAMPADU DENDULURU MANDAL VS. ACIT, CIRCLE - 5(1) VISAKHAPATNAM [PAN : A LMPM1952C ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI B.C.S.NAIK , DR / DATE OF HEARING : 08 .1 2 .2017 / DATE OF PRONOUNCEMENT : 08 . 12 .2017 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THE MISCELLANEOUS PETITION AGAINST ITA NO. 1 81 / VIZAG/201 2 , WHICH WAS DECIDED EX - PARTE BY THIS TRIBUNAL ON 30 . 07 .201 4 DUE TO NON - A PPEARANCE OF THE ASSESSEE ON THE DATE OF 2 M.P.NO. 41 /VIZ/201 6 M AGANTI KRISHNA MOHAN , DENDULURU HEARING INSPITE OF SEVERAL OPPORTUNITIES GIVEN TO THE ASSESSEE FOR HEARING. 2. IN THIS CASE, EVEN THOUGH ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNIT Y OF HEARING, NONE APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEA RING AND HENCE THE APPEAL WAS DISMISSED. HOWEVER, ASSESSEE HAS FILED THIS MISCELLANEOUS PETITION SEEKING TO RECALL THE ORDER PASSED ON 30 . 0 7 .201 4 SUBMITTING SUFFICIENT REASON FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND R EQUESTED TO DECIDE THE ISSUE ON MERITS. 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT OBJECTED FOR RECALLING THE ORDER. 4 . WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND SATISFIED THAT THERE IS SUFFICIENT REASON FOR NON A PPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER AND FIX THE HEARING ON 0 5 . 0 2 .201 8 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE WILL BE ISSUED FROM TH E REGISTRY. 3 M.P.NO. 41 /VIZ/201 6 M AGANTI KRISHNA MOHAN , DENDULURU 5 . IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED . T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 8 TH DEC 2017 . S D / - SD/ - ( . ) ( . . ) ( D. MANMOHAN ) ( D.S. SUNDER SINGH ) / VICE PRESIDENT / ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 08 .12.2017 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT MAGANTI KRISHNA MOHAN, DAYYAMPADU, DENDULURU MANDAL 2 . / THE RESPONDENT - ACIT, CIRCLE - 5(1), VISAKHAPATNAM 3. / THE CIT , RAJAHMUNDRY 4 . ( ) / THE CIT (A), RAJAHMUNDRY 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY