M/s Sri Sujatha Dwellings, Vijayawada V. THE ITO, Vijayawada

MA 43/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6971 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS
• Keywords: Reasonable cause

Judgement Text

M.A. NO. 43 /VIZ/2017 ( M/S. SRI SUJATHA DWELLINGS ) 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. 43 /VIZ/2017 ( ARISING OUT OF I . T .A.NO. 52 /VIZ / 2015 ) ( ASSESSMENT YEAR : 200 8 - 0 9 ) M/S. S RI SUJATHA DWELLINGS, C/O CH. SATISH BABU, D.NO. 32 - 9 - 12, B.V. RATNAM ST., MOGHALRAJAPURAM, VIJAYAWADA. VS. IT O , WARD - 2( 2 ), VIJAYAWADA. [ PAN: ABIFS 2351 P ] ( APPELLANT) ( RESPONDEN T ) ASSESSEE BY : SHRI G.V.N. HARI A DVOCATE. DEPARTMENT BY : SHRI K.C. DAS SR. DR DATE OF HEARING : 20 / 0 7 /201 8 DATE OF P RONOUNCEMENT : 25 / 07 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THIS MISC. APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 52/VIZ/2015 , DATED 12 /0 4 /201 7 . 2. LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE WAS NOT AWARE ABOUT FILING OF APPEAL BY THE DEPARTMENT BEFORE THE ITAT , SO THAT HE COULD NOT REPRESENT THE CASE ON THE DATE OF HEARING ALSO . ACCORDINGLY, HE SUBMITTED THAT NON - APPEARANCE ON THE DATE OF HEARING WAS NOT AN INTENTIONAL AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. M.A. NO. 43 /VIZ/2017 ( M/S. SRI SUJATHA DWELLINGS ) 2 3. AFTER CONSI DERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER PASSE D IN ITA NO. 52 /VIZ/2015, DATED 12 /0 4 /2017. THE R EGISTRY IS DIRECTED TO P OST TH IS APPEAL FOR HEARING ON 02 /08/2018 . 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 25 TH JULY, 2018 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 25 / 0 7 /201 8 VR /SPS COPY OF THE ORDER FORWARD ED TO : - 1. THE ASSESSEE - M/S. SRI SUJATHA DWELLINGS, C/O CH. SATISH BABU, D.NO. 32 - 9 - 12, B.V. RATNAM ST., MOGHALRAJAPURAM, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 2(2), VIJAYAWADA. 3. THE CIT - VI, HYDERABAD. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R ., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM