K V Satyanarayana Murthy, Rajahmundry V. The ITO, Rajahmundry

MA 42/VIZ/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6686 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 05-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y SESHA SRINIVAS

Judgement Text

M.A. NO. 42/VIZ/2016 ( K.V. SATYANARAYANA MURTHY ) 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. 42/VIZ/2016 ( ARISING OUT OF I . T .A.NO. 428 /VIZ / 2014 ) ( ASSESSMENT YEAR : 200 6 - 0 7 ) K.V. SATYANARAYANA MURTHY, PROP. SRINIVASA IRON & HARDWARE AGENCIES, 8 - 20 - 13, MAIN ROAD, RAJAHMUNDRY, E.G. DISTRICT VS. IT O , WARD - 1 , RAJAHMUNDRY . [ PAN: AERPK 2800 F ] ( APPELLANT) ( RESPONDE NT ) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE DEPARTMENT BY : SHRI Y. SESHA SRINIVAS SR. DR DATE OF HEARING : 17 / 0 4 /201 8 DATE OF P RONOUNCEMENT : 09/05 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL ME MBER : THE ASSESSEE HAS FILED THIS MISC. APPLICATION AGAINST ITA NO. 428 /VIZ/2014 , WHICH WAS DECIDED EX - PARTE BY THIS TRIBUNAL ON 25 /10/2016 DUE TO NON - APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IN SPITE OF SEVERAL OPPORTUNITIES GIVEN TO THE ASSESSE E FOR HEARING. 2. IN THIS CASE, EVEN THOUGH ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNITY OF HEARING, NONE APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND HENCE THE APPEAL WAS DISMISSED. HOWEVER, M.A. NO. 42/VIZ/2016 ( K.V. SATYANARAYANA MURTHY ) 2 ASSESSEE HAS FILED THIS MISC. APPLICATION SEEKING TO RE CALL THE ORDER PASSED ON 25/10/2016 SUBMITTING SUFFICIENT REASON FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND REQUESTED TO DECIDE THE ISSUE ON MERITS. 3. ON THE OTHER HAND, LD. D.R. OPPOSED FOR RECALLING THE ORDER. 4. WE H AVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND SATISFIED THAT THERE IS SUFFICIENT REASON FOR NON - APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE O RDER AND FIX THE HEARING ON 06/06/2 018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESEN CE OF BOTH THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE OPEN C OURT ON 09/05/2018. SD/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 09/05/2018 VR /SPS M.A. NO. 42/VIZ/2016 ( K.V. SATYANARAYANA MURTHY ) 3 COPY TO : - 1. THE APPELLANT K.V . SATYANARAYANA MURTHY, PROP. SRINIVASA IRON & HARDWARE AGENCIES, 8 - 20 - 13, MAIN ROAD, RAJAHMUNDRY, E.G. DISTRICT. 2. THE RESPONDENT ITO, WARD - 1 , RAJAHMUNDRY . 3. THE CIT, RAJAHMUNDRY . 4. THE CIT(A), VISAKHAPATNAM . 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD F ILE BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM