S.Kondala Rao, Hyderabad V. ITO, Visakhapatnam

MA 66/VIZ/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6047 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU
• Section: 10; 11

Judgement Text

M.A. NO. 66 /VIZ/2017 ( DR. S. KONDALA RAO ) 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. 66 /VIZ/2017 ( I . T .A.NO. 4 2 /VIZ / 2016 ) ( ASSESSMENT YEAR : 20 1 0 - 11 ) DR. S. KONDALA RAO, G F - 4, KALYAN MAHANTY MANSION, MAHARANIPETA, VISAKHAPATNAM. VS. ITO , WARD - 2 ( 2 ), VISAKHAPATNAM. PAN NO. AIVPS 7536 C ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI SAMUEL NAGADESI - CA . DEPARTMENT BY : SHRI V. APPALA RAJU - SR. DR DATE OF H EARING : 2 2 /12/2017 DATE OF P RONOUNCEMENT : 22 /12/2017 O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : BY THIS MISC. APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 42 /VIZ/201 6 , DATED 2 9 / 0 6 /201 7 . 2. LD . AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT ON THE DATE FOR HEARING, DUE TO SICKNESS OF THE ASSESSEES REPRESENTATIVE , HE COULD NOT ATTEND BEFORE TH E TRIBUNAL. H E FURTHER SUBMITTED THAT NON - APPEARANCE ON THE DATE OF HEA RING IS NEITHER INTENTI ON AL NOR DELIBERATE 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 M.A. NO. 66 /VIZ/2017 ( DR. S. KONDALA RAO ) 2 TAX ( AP PELLATE TRIBUNAL ) RULES, 1963, WE RECALL THE ORDER PASSED IN ITA NO. 4 2 /VIZ/201 6 , DATED 2 9 / 0 6 /201 7 . 4. THE M ISCELLANEOUS APPLICATION I S ACCORDINGLY ALLOWED AND THE REGISTRY IS DIRECTED TO P OST TH E APPEAL FOR HEARING ON 9 /0 2 /2018 . SINCE THE DATE OF HEARIN G 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 2 2 ND DECEMBER, 2017 S D/ - SD/ - (V. DURGA RAO) ( D.S. SUNDER SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 22 /12/2017 VR /SPS COPY TO: 1. THE ASSESSEE DR. S. KONDALA RAO, GF - 4, KALYAN MAHANTY MANSION, MAHARANIPETA, VISAKHAPATNAM. 2. THE REVENUE - IT O , WARD - 2(2) , VISAKHAPAT NAM. 3. THE CIT - 1 , VISAKHAPATNAM. 4. THE CIT(A), VISAKHAPATNAM . 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM