Sri Jugraj Pukhrajji, Guntur V. The ITO Ward-2(4) Vijayawada, Vijayawada

MA 67/VIZ/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7432 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-12-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 28-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KOMALI KRISHNA
• Assessee Lawyers: C SUBRAMANYAM

Judgement Text

VSKP PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI BR BASKARAN, ACCOUNTANT MEMBER M.A. NO.67/VIZAG/2011 (ARISING OUT OF ITA NO.494/VIZAG/20) ASSESSMENT YEAR: 2007 - 08 JUGRAJ PUKHRAJJI, INCOME-TAX OFFICER, WARD-2(4) PROPRIETOR, JAIN OPTICALS, VIJAYAWADA. VS. VIJAYAWADA. (APPELLANT) (RESPONDENT) DATE OF HEARING: 16-12-2011 DATE OF PRONOUNCEMENT: 16-12-2011. APPELLANT BY: SHRI C. SUBRAMANYAM, CA RESPONDENT BY: SMT. KOMALI KRISHNA ORDER PER B.R. BASKARAN, ACCOUNTANT MEMBER : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDE R OF THE TRIBUNAL DATED 25-7-2011 PASSED BY THIS BENCH ON THE GROUND THAT T HE NON APPEARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFIC IENT CAUSE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE CASE WAS POSTED FOR HEARING ON 14-7-2011 ON WHICH DATE THE A SSESSEE SOUGHT ADJOURNMENT BY FILING A LETTER BEFORE THIS BENCH. A CCORDINGLY, THE CASE WAS REPOSTED FOR HEARING ON 21-7-2011. HOWEVER, THE SAI D DATE OF HEARING DID NOT COME TO THE NOTICE OF THE ASSESSEE AS HE WAS NOT PR ESENT ON 14-7-2011. ACCORDINGLY, HE SUBMITTED THAT THERE WAS NO DELIBER ATE ATTEMPT ON THE PART OF THE ASSESSEE AND PRAYED FOR RECALL OF THE EX PARTE ORDER. M.A. NO.67/VIZAG/2011 JUGRAJ PUKHRAJJI, VIJAYAWADA. PAGE 2 OF 3 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE OBJECTED TO THE PETITION FILED BY THE ASSESSEE BY SUBMITTING THAT THE ASSESSEE WAS IN THE HABIT OF SEEKING ADJOURNMENTS VERY FREQUENTLY. 4. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESS EE, WE ARE OF THE VIEW THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE FIXED FOR HEARING. HOWEVER, AS SUBMITTED BY THE LE ARNED DEPARTMENTAL REPRESENTATIVE, THE LETHARGIC ATTITUDE OF THE ASSES SEE SHOULD NOT GO UN- NOTICED. THEREFORE, IN EXERCISE OF POWERS VESTED I N US UNDER RULE 24 OF APPELLATE TRIBUNAL RULES, WE DEEM IT FIT TO RECALL OUR ORDER CITED ABOVE SUBJECT TO THE CONDITION THAT THE ASSESSEE SHOULD NOT SEEK ADJOURNMENT ON THE DATE FIXED FOR HEARING HEREIN. ACCORDINGLY, WE DIRECT T HE REGISTRY TO FIX THE APPEAL ON 14-2-2012 ON WHICH DATE THE ASSESSEE SHOULD NOT SEEK ADJOURNMENT. WE MAKE IT CLEAR THAT IF THE ASSESSEE SEEKS ADJOURNMEN T, THIS MISC. APPLICATION SHALL STAND AUTOMATICALLY DISMISSED. 5. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OP EN COURT, IN THE PRESENCE OF BOTH THE PARTIES, NO FORMAL NOTICE OF H EARING SHALL BE SENT TO THEM. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED AS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES ON 16-12-2011. PRONOUNCED IN THE OPEN COURT ON 16-12-2011. SD/ - SD/ - ( D. MANMOHAN ) ( B.R. BASKARAN ) VICE - PRESIDENT ACCOUNTANT MEMBER VISAKHAPATNAM, DATED: 16-12-2011. JMR* M.A. NO.67/VIZAG/2011 JUGRAJ PUKHRAJJI, VIJAYAWADA. PAGE 3 OF 3 COPY TO 1 SHRI JUGRAJ PUKHRAJJI, PROP. JAIN OPTICALS, 28 - 13 - 5, KOMMUVARI STREET, ARUNDALPET, VIJAYAWADA. 2 ITO, WARD - 2(4), VIJAYAWADA. 3 THE CIT - VIJAWADA 4 THE CIT (A), VIJAYAWADA. 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM