Smt. L Sudha Bala, L/R of Late Sri L.Narsa Reddy, Vijayawada V. The DCIT, Special Range Guntur, Guntur

MA 42/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6133 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 02-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN

Judgement Text

M.A. NO. 41 & 42 /VIZ/2017 ( SMT. L. SUDHA BALA ) 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 . 41 & 42 /VIZ/2017 ( I . T .A.NO S . 260 & 261 /VIZ / 201 2 ) ( ASSESSMENT YEAR S : 1984 - 85 & 1985 - 86 ) SMT. L. SUDHA BALA L/R OF LATE SRI L. NARASA REDDY, PROP. SRI VENKATESWARA AGRO CHEMICALS INDUSTRIES, 2 - 14 - 101, SYAMALA NAGAR, 2 ND LANE, GUNTUR. VS. DCIT, SPECIAL RANGE, GUNTUR. PAN NO. ACGPL 2351 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM - FC A DEPARTMENT BY : SHRI R.S. ARAVINDAKSHAN SR. DR DATE OF HEARING : 12 / 0 1/201 8 DATE OF P RONOUNCEMENT : 12 / 01 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THESE MISC. APPLICATION S , ASSESSEE SEEKS RECALL OF THE COMMON ORDER PASSED BY THIS TRIBUNAL IN ITA NO S . 260 & 261 /VIZ/201 2 , DATED 17 / 0 4 /201 7 . 2. LD . AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT CONDONATION APPLICATION WAS FILED ON 12 TH SEPTEMBER, 2012 . REGARDING POWER OF ATTORNEY, HE SUBMITTED THAT SOMEHOW DUE TO MISAPPREHENSION WAS UNDER THE ERRONEOUS VIEW THAT THE SAME WAS FILED. HE FURTHER SUBMITTED THAT ON THE DATE OF HEARING FOR NON - M.A. NO. 41 & 42 /VIZ/2017 ( SMT. L. SUDHA BALA ) 2 APPEAR ANCE IS NEITHER INTENTIONAL NOR DELIBERATE. ACCORDINGLY, HE SUBMITTED THAT NON - APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF THE ORDER S . WE ALSO HEARD THE LD. DR IN THIS REGARD. 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESSEE AND IN EXERCISE OF POWERS VESTED IN US UND ER RULE 24 AND 25 OF THE INCOME TAX ( APPELLATE TRIBUNAL ) RULES, 1963, WE RECALL THE ORDER S PASSED IN ITA NO S . 260 & 261 /VIZ/2012 , DATED 17/0 4 /2017 . 4. THE M ISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED AND THE R EGISTRY IS DIRECTED TO P OST TH E APPEAL FO R HEARING ON 2 6 /02/2018 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. O RDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY , 201 8 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 12 / 0 1/201 8 VR /SPS COPY TO: 1. THE ASSESSEE - SMT. L. SUDHA BALA L/R OF LATE SRI L. NARASA REDDY, PROP. SRI VENKATESWARA AGRO CHEMICALS INDUSTR IES, 2 - 14 - 101, SYAMALA NAGAR, 2 ND LANE, GUNTUR. 2. THE REVENUE - DCIT, SPECIAL RANGE, GUNTUR. 3. THE CIT, GUNTUR. 4. THE CIT(A) , GUNTUR. 5. THE D.R ., VISAKHAPATNAM. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, ITAT , VISAKHAPATNAM