Sri PS Mangapathi Raju, Visakhapatnam V. The DCIT, Central Circle-2, Visakhapatnam

MA 78/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4756 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-09-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 11-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Assessee Lawyers: C V S MURTHY

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.76 TO 79/VIZAG/2010 (ARISING OUT OF ITA NOS.155 TO 158/VIZAG/2010) ASSESSMENT YEAR: 2000-01, 2001-02, 2004-05 & 2005-0 6 RESPECTIVELY P.S. MANGAPATHI RAJU VISAKHAPATNAM DCIT, CENTRAL CIRCLE-2 VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AHAPP1548F APPELLANT BY: SHRI C.V.S. MURTHY, CA RESPONDENT BY: SHRI D. MANOJ KUMAR, DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER: BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDE R DATED 27.4.2010 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. THE ASSESSEE SUBMITTED THAT DUE TO CERTAIN UNFOR ESEEN CIRCUMSTANCES AND REASONS BEYOND ITS CONTROL, THE AUDITOR FOR THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING. ACCORDINGLY, THE ASSESSEE SUBMITTED THAT THE NON- APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIEN T CAUSE AND NOT INTENTIONAL 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. PAGE 2 OF 2 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWE D AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 7.9.2010. SINCE THE 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 19.7.2010 SD/- SD/- (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 19 TH JULY, 2010 COPY TO 1 P.S. MANGAPATHI RAJU, PLOT NO.90, DASPALLA HILLS, VISAKHAPATNAM 2 DCIT, CENTRAL CIRCLE-2, VISAKHAPATNAM 3 CIT-I, VISAKHAPATNAM 4 CIT-I, HYDERABAD 5 CIT(A)-I, VISAKHAPATNAM 6 THE DR, ITAT, VISAKHAPATNAM. 7 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM