ITO, Ward-2, , Amalapuram V. Satyanarayana & Others, Ravulapalem

MA 55/VIZ/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6042 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 03-08-2017
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU

Judgement Text

M.A. NO. 55 /VIZ/2017 (SATYANARAYANA & OTHERS ) 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. 55 & 56 /VIZ/2017 ( I . T .A.NO. 298 & 299 /VIZ / 2012) ( ASSESSMENT YEAR : 2007 - 08 & 2008 - 09 ) M/S. SATYANARAYANA & OTHERS, D.NO. 8 - 424/7, SAMAYAMANTHULAVARI STREET, RAVULAPALEM, E.G. DISTRICT. VS. CIT, RAJAHMUNDRY , [ PAN: ABJFS 6323 E ] ( APP LICANT ) ( RESPONDENT ) A SSESSEE BY : SHRI G.V.N. HARI ADVOCATE. DEPARTMENT BY : SHRI V. APPALA RAJU SR. DR DATE OF HEARING : 2 2 /12/2017 DATE OF P RONOUNCEMENT : 22 /12/2017 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY TH IS MISC. APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 298 & 299 /VIZ/2012, DATED 06 /1 1 /201 5 . 2. LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE HAS GIVEN ADDRESS OF ONE OF THE PARTNERS OF THE FIRM IN COLUMN NO. 10 OF FORM NO. 36. THE PARTNER OF THE FIRM WAS OUT OF STATION NEAR ABOUT 04 MONTHS, THEREFORE, ASSESSEE WAS NOT AWARE ABOUT THE DATE OF HEARING . ACCORDINGLY, HE SUBMITTED THAT NON - APPEARANCE ON THE M.A. NO. 55 /VIZ/2017 (SATYANARAYANA & OTHERS ) 2 DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. 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 S . 298 & 299 /VIZ/201 2 , DATED 06 /1 1/2015 . 4. THE M ISCELLANEOUS APPLICATION S ARE ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO P OST TH E SE APPEAL S FOR HEARING ON 1 9 /0 1 /2018 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRE SENCE OF THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. O RDER PRONOUNCED IN THE OPEN COURT ON 2 2 ND DECEMBER, 2017 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 22 /12/2017 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT M/S. SATYANARAYANA & OTHERS, D.NO. 8 - 424/7, SAMAYAMANTHULAVARI STREET, RAVULAPALEM, E.G. DISTRICT. 2. THE RESPONDENT CIT, RAJAHMUNDRY . 3. DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM