M/s. Shree Jayalakshmi Powercorp Limited, Guntur V. The Assistant Commissioner of Income Tax, Circle-2(1), Guntur

MA 45/VIZ/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8164 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SRINIVASA MURTHY
• Assessee Lawyers: T CHAITANYA KUMAR

Judgement Text

, , 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. 45 /VIZ/201 8 (ARISING OUT OF I.T.A NO. 22 5 /VIZ/2017 ) ( / ASSESSMENT YEAR : 20 1 2 - 1 3 ) SREE JAYALAKSHMI POWER CORP LTD. D.NO.8 - 14 - 28, TOBACCO COLONY MANGALAGIRI ROAD GUNTUR [PAN : AAFCS5063H] VS. ASST.COMMISSIONER OF INCOME TAX CIRCLE - 2(1) GUNTUR ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI T.CHAITANYA KUMAR, AR / RESPONDENT BY : SHRI P.SRINIVASA MURTHY, DR / DATE OF HEARING : 1 9 . 0 7 . 201 9 / DATE OF PRONOUNCEMENT : 19 .0 7 . 201 9 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : IN THE INSTANT CASE, THE DEPARTMENT HAS FILED APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 1, GUNTUR VIDE ITA NO.7/15 - 16/CIT(A - 1)/GNT DATED 31.01.2017 FOR THE ASSESSMENT YEAR (A.Y.) 2012 - 13. THE REVENUES APPEAL CAME UP F OR HEARING AND THE APPEAL OF 2 M .A. NO . 45 /VIZ/201 8 , A.Y.20 1 2 - 1 3 S R EE JAYALAKSHMI POWER CORP LIMITED , GUNTUR THE REVENUE WAS DISPOSED OFF BY THE ORDER OF THIS TRIBUNAL IN I.T.A NO.225/VIZ/2017 DATED 31.07.2018. 2. IN THIS CASE, THE LD.AR SUBMITTED THAT HE COULD NOT APPEAR ON THE DATE OF HEARING ON 19.07.2018 , SINCE HE WAS NOT KNOWN REGARDING THE POSTING OF THE CASE AND HE DID NOT RECEIVE THE NOTICE ISSUED BY THE TRIBUNAL. THEREFORE, SUBMITTED THAT IT WA S BEYOND HIS CONTROL, HENCE REQUESTED TO RECALL THE ORDER AND ADJUDICATE ON MERITS. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. THE CASE WAS DECIDED EX - PARTE IN THE ABSENCE OF LD. R EPRESENTATIVE OF THE ASSESSEE. THE REASON ASSIGNED BY THE LD.AR DEMONSTRATES SUFFICIENT CAUSE FOR NON APPEARING ON THE DATE OF HEARING. HENCE, WE AR E OF THE CONSIDERED OPINION THAT THIS IS A FIT CASE TO BE RECALLED . A CCORDINGLY, THE CASE IS RECALLED AND FIXED FOR HEARING ON 11.09.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO NOTICE IS REQUIRED TO BE ISSUED SEPARATELY TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE IS ALLOWED. 3 M .A. NO . 45 /VIZ/201 8 , A.Y.20 1 2 - 1 3 S R EE JAYALAKSHMI POWER CORP LIMITED , GUNTUR ORDER PRONOUNCED IN THE OPEN COURT ON 1 9 TH JULY 2019. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 19 .0 7 .2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - SRI ANKITHAM VENKATA MONISH SAMARENDRA ROW D.NO.10 - 28 - 4/31, P - 2,DEEPANJALI, WALTAIR UPLANDS, SIRIPURAM, VISAKHAPATNAM 2. / THE REVENUE ASST.COMMISSIONER OF INCOME TAX, CIRCLE - 1 (1) VISAKHAPATNAM 3. THE COMMISSIONER OF INCOME TAX - 1 , VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS), VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM