M/s Prakash Publicis, Vijayawada V. The ACIT, Central Circle, Vijayawada

MA 66/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4731 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 28-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Assessee Lawyers: R PRASAD

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. NOS.64 TO 67/VIZAG/2010 (ARISING OUT OF ITA NOS.352 TO 355/VIZAG/2009) ASSESSMENT YEARS: 2002-03 TO 2005-06 M/S. PRAKASH PUBLICIS VIJAYAWADA ACIT, CENTRAL CIRCLE VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO.AACFP 7333D APPELLANT BY: SHRI M.S.R. PRASAD, 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 10.3.2010 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 A UDITOR OF THE ASSESSEE ALONG WITH OTHERS, WHILE TRAVELING FROM HYDERABAD T O VIJAYAWADA BY ROAD ON CAR TAKING ALL THE CASE FILES TO HANDOVER THE SAME TO HIS VIJAYAWADA BRANCH OFFICE FOR NECESSARY ACTION AND ATTENDANCE, MET WIT H AN ACCIDENT EN ROUTE, ON 6.12.2009 IN THE EARLY HOURS AT KODAD. THEY COULD RECOVER ONLY IN THE LAST WEEK OF FEBRUARY, 2010. THE ASSESSEE CAME TO KNOW ABOUT THE INVOLVEMENT OF ITS COUNSEL IN THE ACCIDENT ONLY IN THE MIDDLE O F FEBRUARY, 2010 AND COULD NOT MEET HIM DUE TO HIS CONDITION AS HIS TONGUE WAS CUT AND SEVERELY DAMAGED AND WAS OPERATED UPON AND HE WAS NOT IN A P OSITION TO SPEAK DUE TO OPERATION TO HIS TONGUE. MOREOVER THE FILES REL ATED TO THIS CASE WERE KEPT IN THE BOOT OF THE CAR WHICH MET WITH THE ACCIDENT AND THE CAR MECHANIC HANDED OVER THE RECORDS OF THE ASSESSEE THAT WERE K EPT IN THE BOOT OF THE CAR PAGE 2 OF 2 THAT WAS MET WITH THE ACCIDENT, ONLY ON 25.2.2010. ACCORDINGLY, HE SUBMITTED THAT THE NON-APPEARANCE ON THE DATE OF HE ARING 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 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 PETITIONS ARE ACCORDINGLY ALLO WED AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 16.8.2010. 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 M/S. PRAKASH PUBLICIS, D.NO.27-29-30, MUSEUM ROAD , GOVERNORPET, VIJAYAWADA-520 002. 2 THE ACIT, CENTRAL CIRCLE, VIJAYAWADA 3 CIT (CENTRAL), HYDERABAD 4 CIT(A)-I, HYDERABAD 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM