M/s P Venkanna & Co. Pvt. Ltd., Palakol V. The ACIT, Circle-1, Eluru

MA 58/VIZ/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3635 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 03-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH

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.58/VIZAG/2010 (ARISING OUT OF ITA NO.498/VIZAG/2009) ASSESSMENT YEAR: 2005-06 M/S. P. VENKANNA & CO. PVT. LTD PALAKOL ACIT, CIRCLE-1 ELURU (APPELLANT) VS. (RESPONDENT) PAN NO.AACCP 2762R APPELLANT BY: SHRI G.V.N. HARI, 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 31.3.2010 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 THE P ETITIONER HAD NOT RECEIVED ANY NOTICE OF HEARING OF THE APPEAL ON 31. 3.2010 AND AS SUCH THE PETITIONER COULD NOT PURSUE THE CASE ON THE DATE OF HEARING DUE TO ABSENCE OF NOTICE. ACCORDINGLY, HE SUBMITTED THAT THE NON-APP EARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR REC ALL OF THE 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 29.06.2010. SINCE T HE 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 14.5.2010 SD/- SD/- (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATE: 14 TH MAY, 2010 COPY TO 1 M/S. P. VENKANNA & CO. PVT. LTD., LACE BUILDING, PALAKOL, W.G. DIST 2 ACIT, CIRCLE-1, ELURU 3 THE CIT, RAJAHMUNDRY 4 THE CIT(A), RAJAHMUNDRY 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM