Korada Venkata Santha Rao, Srikakulam V. THE ITO, Srikakulam

MA 44/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6132 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN
• Assessee Lawyers: S RAMA RAO

Judgement Text

M.A. NO. 44 /VIZ/2017 ( KORADA VENKATA SANTHA RAO ) 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. 44 /VIZ/2017 ( I . T .A.NO. 52 /VIZ / 2016 ) ( ASSESSMENT YEAR : 20 11 - 12 ) KORADA VENKATA SANTH A RAO, PROP. MAJJI GOWRAMMA WINES, D.NO. 2 - 294, TIRUMALA VEEDHI, NARASANNAPETA, SRIKAKULAM DIST. VS. IT O , WARD - 1, SRIKAKULAM . [ PAN: ACOPK 1040 N ] ( APPELLANT) ( RESPONDENT ) A SSESSEE BY : SHRI S. RAMA RAO - ADVOCATE 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 THIS MISC. APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 52 /VIZ/201 6 , DATED 17/ 04 /201 7 . 2. LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE WAS UNDER TREATMENT OF DIABETIC , SO THAT HE DID NOT INTIMATE ABOUT THE HEARING OF APPEAL TO HIS AUTHORIZED REPRESENTATIVE , FOR WHICH HE FILED AN AFFIDAVIT ALONG WITH CERTIFIED ISSUED BY THE DOCTOR . ACCORDINGLY, HE SUBMITTED THAT NON - APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF THE ORDER . WE ALSO HEARD THE LD. DR IN THIS REGARD. M.A. NO. 44 /VIZ/2017 ( KORADA VENKATA SANTHA RAO ) 2 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESSEE AND IN EXERCISE OF POWERS VESTED IN US UNDER RULE 24 AND 25 OF THE INCOME TAX ( APPELLATE TRIBUNAL ) RULES, 1963, WE RECALL THE ORDER PASSED IN ITA NO. 52 /VIZ/ 201 6 , 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 FOR HEARING ON 20 /02/2018 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, NO SEPARAT E 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 1/2 01 8 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT KORADA VENKATA SANTHA RAO, PROP. MAJJI GOWRAMMA WINES, D.NO. 2 - 294, TIRUMALA VEEDHI, NARASANNAPETA, SRIKAKULAM . 2. THE RESPONDENT ITO , WARD - 1, SRIKAKULAM . 3. THE CIT - 2 , VISAKHAP ATNAM. 4. THE CIT(A) - 2 , VISAKHAPATNAM. . 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM