Chelikani Venkata Ramanuja, Rajam V. ITO, Ward-1, Srikakulam

MA 46/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6957 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 12-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS
• Assessee Lawyers: K V R K SHARMA
• Keywords: Reasonable cause

Judgement Text

M.A. NO S . 45 & 46 /VIZ/2017 ( CHELIKANI VENKATA SATYANARAYANA & ANOTHER ) 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 . 45 & 46 /VIZ/2017 ( I . T .A.NO. 343 & 345 /VIZ / 2015 ) ( ASSESSMENT YEAR : 20 11 - 12 ) 1) CHEL IKANI VENKATA SATYANARAYANA, PROP. : SHILPI WINES, S/O VENKATA RAO, SEETHARAMA COLONY, RAJAM, SRIKAKULAM DIST. [PAN NO. ADJPC 0481 D] VS. ITO, WARD - 1, SRIKAKULAM. 2) CH. VENKATA RAMANUJA, PROP. : GAYATRI WINES, 1 - 15, SARADHI ROAD, RAJAM, SRIKAKULAM D IST. [ PAN NO. AFTPC 3889 B ] ( APPELLANTS) ( RESPONDENT ) ASSESSEE BY : SHRI K.V.R.K. SHARMA A DVOCATE DEPARTMENT BY : SHRI K.C. DAS SR. DR DATE OF HEARING : 20 / 0 7 /201 8 DATE OF P RONOUNCEMENT : 20 / 07 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THE S E MISC. APPLICATION S , ASSESSEE S SEEK RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO S . 343 & 345 /VIZ/201 5 , DATED 27/ 0 3 /201 7 FOR THE A SSESSMENT YEAR 2011 - 12 . M.A. NO S . 45 & 46 /VIZ/2017 ( CHELIKANI VENKATA SATYANARAYANA & ANOTHER ) 2 2. LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE WAS UNDER BONAFIDE IMPRESSION THAT HEARING OF THE CASE IS SCHEDULED ON 07/04/2014 , SO THAT HE COULD NOT ATTEND THE TRIBUNAL ON THE DATE OF HEARING . ACCORDINGLY, HE SUBMITT ED THAT NON - APPEARANCE ON THE DATE OF HEARING WAS NOT INTENTIONAL AND PRAYED FOR RECALL OF THE ORDER S . WE ALSO HEARD THE LD. DR IN THIS REGARD. 3. AFTER CONSIDERING 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 S PASSED IN ITA NOS. 343 & 345/VIZ/2015, DATED 27/03/2017. THE R EGISTRY IS DIRECTED TO P OST TH E SE APPE AL S FOR HEARING ON 1 6 /0 8 /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 20 TH JULY , 201 8 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 20 / 0 7 /201 8 VR /SPS M.A. NO S . 45 & 46 /VIZ/2017 ( CHELIKANI VENKATA SATYANARAYANA & ANOTHER ) 3 COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT A) CHELIKANI VENKATA SATYANARAYANA, PROP. : SHILPI WINES, S/O VENKATA RAO, SEETHARAMA COLONY, RAJAM, SRIKAKULAM DIST. B) CH. VENKATA RAMANUJA, PROP. : GAYATRI WINES, 1 - 15, SARADHI ROAD, RAJAM, SRIKAKULAM DIST. 2. THE RESPONDENT ITO, WARD - 1, SRIKAKULAM. 3. THE CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 2, VISAKHAPATNAM . 4. DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM