Smt Nukala Naga Bhavani, Machilipatnam V. The ITO, Ward-1, Machilipatnam

MA 44/VIZ/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3671 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 29-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Assessee Lawyers: R PRASAD

Judgement Text

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 M.A. NO.44/VIZAG/2010 (ARISING OUT OF ITA NO.26/VIZAG/2009) ASSESSMENT YEAR: 2005-06 SMT. NUKALA NAGA BHAVANI MACHILIPATNAM ITO, WARD-1, MACHILIPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.ADMPN 1701C APPELLANT BY: SHRI M.S.R. PRASAD, CA RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDE R DATED 02-09-2009 PASSED BY THIS BENCH ON THE GROUND THAT THE NON APP EARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFICIENT CAUS E. 2. LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE T O ILL-HEALTH AND LATE RECOVERY, THE AUTHORIZED REPRESENTATIVE OF THE PETI TIONER COULD NOT PURSUE THE MATTER EFFECTIVELY BY ASCERTAINING AND FOLLOWING UP THE NEXT DATE OF HEARING. NEITHER THE PETITIONER-APPELLANT COULD FOLLOW UP TH E MATTER DUE TO HER ABSENCE FROM THE COUNTRY AS SHE IS RESIDING IN U.S. A. AND SHE WAS NOT INFORMED IN THE MATTER BY THE OFFICE OF THE AUTHORI ZED REPRESENTATIVE. ACCORDINGLY, HE SUBMITTED THAT THE NON-APPEARANCE O N THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF T HE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. PAGE 2 OF 2 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESS EE AND IN EXERCISE OF POWERS VESTED IN US UNDER RULE 24 AND 25 OF THE APP ELLATE TRIBUNAL RULES, WE RECALL THE ORDER REFERRED SUPRA. 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWE D AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 24.06.2010. SINCE TH E DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, BOTH THE PARTIES MAY NOTE THAT FORMAL NOTICE OF HEARING WILL NOT BE SENT TO THEM. PRONOUNCED ACCORDINGLY ON 27.4.2010. SD/- SD/- (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, 27 TH APRIL, 2010 COPY TO 1 NUKALA NAGA BHAVANI, C/O NUKALA RADHA KRISHNA MUR THY, 14/570, DRIVERS COLONY, BEHIND APHB COLONY, MACHILIPATNAM 2 THE ITO, WARD-1, AAYAKAR BHAVAN, PARASUPETA, MACH ILIPATNAM-521 002 3 CIT, VIJAYAWADA 4 CIT(A), VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM