Sri Chappidi Swaminadha Rao, Kakinada V. The ITO, Ward-2, Kakinada

MA 60/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4733 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 11-05-2010
• 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.60/VIZAG/2010 (ARISING OUT OF ITA NO.27/VIZAG/2007 ) ASSESSMENT YEAR: 2003-04 CHAPPIDI SWAMINADHA RAO KAKINADA THE ITO, WARD-2 KAKINADA (APPELLANT) VS. (RESPONDENT) PAN NO.AEGPC 1860A APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDE R DATED 23.7.2009 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 DID NOT RECEIVE ANY NOTICE OF HEARING AND AS SUCH THE PETIT IONER COULD NOT PURSUE THE CASE ON THE DATE OF HEARING. ACCORDINGLY, HE SUBMI TTED THAT THE NON- APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIEN T 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 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. PAGE 2 OF 2 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWE D AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 12.8.2010. SINCE TH E 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 04.06.2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, 04 TH JUNE, 2010. COPY TO 1 SRI CHAPPIDI SWAMINADHA RAO, PLOT NO.100, POSTAL COLONY, KAKINADA 2 ITO WARD-2, KAKINADA 3 CIT, RAJAHMUNDRY 4 CIT(A), RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM