Myneni Venkata Rao, Visakhapatnam V. ACIT, Visakhapatnam

MA 70/VIZ/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5586 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 20-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D .S. SUNDER SINGH , ACCOUNTANT MEMBER M .P. NO. 69 /VIZAG/2017 (ARISING OUT OF I . T .A.NO. 130 /VIZAG/ 201 5 ) ( / ASSESSMENT YEAR: 20 08 - 09 ) M.P. NO.70/VIZAG/2017 (ARISING OUT OF I.T.A.NO. 131 /VIZAG/ 2015) ( / ASSESSMENT YEAR: 2009 - 10 ) MYNENI VENKATA RAO PROP. M/S JAYANTHI ENTERPRISES 24 - 111 - 41, JAYANTI RESIDENCY CHINA GANTYADA, OLD GAJUWAKA VISAKHAPATNAM VS. ACIT, CIRCLE - 5(1) VISAKHAPATNAM [PAN : A FNPM0867P ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : G.V.N. HARI, AR / RESPONDENT BY : SHRI K.C. DAS, DR / DATE OF HEARING : 1 7 .1 1 .2017 / DATE OF PRONOUNCEMENT : 17 .1 1 .2017 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THE MISCELLANEOUS PETITION S AGAINST ITA NO S . 130/ VIZAG/201 5 AND 131/VIZAG/2015 , WHICH WAS DECIDED EX - PARTE BY THIS TRIBUNAL ON 27 . 06 .2017 DUE TO NON - APPEARANCE OF THE ASSESSEE 2 M.P.NO.69/VIZ/2017 AND 70/VIZ/2017 MYNENI VENKATA RAO, VISAKHAPATNAM ON THE DATE OF HEARING INSPITE OF SEVERAL OPPORTUNITIES GIVEN TO THE ASSESSEE FOR HEARING. 2. IN THIS CASE, EVEN THOUGH ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNIT Y OF HEARING, NONE APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND HENCE THE APPEAL WAS DISMISSED. HOWEVER, ASSES SEE HAS FILED THIS MISCELLANEOUS PETITION SEEKING TO RECALL THE ORDER PASSED ON 27 . 06 .2017 SUBMITTING SUFFICIENT REASON FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND REQUESTED TO DECIDE THE ISSUE ON MERITS. 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT OBJECTED FOR RECALLING THE ORDER. 4 . WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND SATISFIED THAT THERE IS SUFFICIENT REASON FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. ACCORDINGLY, WE RE CALL THE ORDER AND FIX THE HEARING ON 25 . 01 .201 8 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE WILL BE ISSUED FROM THE REGISTRY. 3 M.P.NO.69/VIZ/2017 AND 70/VIZ/2017 MYNENI VENKATA RAO, VISAKHAPATNAM 5 . IN THE RESULT, THE MISCELLANEOUS PETITION S FILED BY THE ASSESSEE ARE ALLOWED . T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 17 TH NOV 17 . SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM: /DATED : 17 .1 1 .2017 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT MYNENI VENKATA RAO, PROP. M/S JAYANTHI ENTERPRISES, 24 - 111 - 41, JAYANTI R ESIDENCY, CHINA GANTYADA, OLD GAJUWAKA, VISAKHAPATNAM 2 . / THE RESPONDENT - ACIT, CIRCLE - 5(1), VISAKHAPATNAM . 3. / THE CIT - 2, VISAKHAPATNAM 4 . ( ) / THE CIT (A) - 2 , VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM