L. Rajasekhar, Visakhapatnam V. The ACIT, Visakhapatnam

MA 77/VIZ/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6045 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU

Judgement Text

M.A. NO. 77/VIZ/2017 ( L. RAJA SEKHAR ) 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. 77 /VIZ/2017 ( I . T .A.NO. 245 /VIZ / 2016 ) ( ASSESSMENT YEAR : 20 1 0 - 11 ) L. RAJA SEKHAR, FLAT NO. 201, SHARON GARDENS APARTMENTS, FIRST LANE, NARSINGNAGAR, VISAKHAPATNAM. VS. ACIT, CIRCLE - 4(1), VISAKHAPATNAM. PAN NO. ABAPL 5110 F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM - CA . DEPARTMENT BY : SHRI V. APPALA RAJ U - SR. DR DATE OF HEARING : 2 2 /12/2017 DATE OF P RONOUNCEMENT : 22 /12/2017 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THIS MISC. APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 245 / VIZ/201 6 , DATED 09 /1 0 /201 7 . 2. LD . AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THIS APPEAL WAS POSTED FOR HEARING ON 09/10/2017, BUT NOTICE IN THIS REGARD , IS SERVED ON THE ASSESSEE ON 10/10/2017. T HEREFORE, HE SUBMITTED THAT NON - APPEARA NCE ON THE DATE OF HEARING IS NEITHER INTENTI ON AL NOR DELIBERATE AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. M.A. NO. 77/VIZ/2017 ( L. RAJA SEKHAR ) 2 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 TAX ( APPELLATE TRIBUNAL ) RULES, 1963, WE RECALL THE ORDER PASSED IN ITA NO. 245 /VIZ/201 6 , DATED 0 9 /1 0 /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 1 9 /0 2 /2018 . SINCE THE DATE OF HEARING 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/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 22 /12/2017 VR /SPS COPY TO: 1. THE ASSESSEE L.RAJA SEKHAR, FLAT NO. 201, SHARON GARDENS APARTMENTS, FIRST LANE, NARSINGNAGAR, VISAKHAPATNAM. 2. THE REVENUE - ACIT, CIRCLE - (4)1, VISAKHAPATNAM. 3. THE PR.CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM