Hotel Vamsi Krishana Pvt., Rayagada V. ITO, Rayagada

MA 8/CTK/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3901 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Hotel Vamsi Krishna Pvt Ltd., New Colony, Rayagada PAN/GIR No. (Appellant Per Bench This is a misc. application fil the Tribunal dated 28.11.2019 in ITA No.68/Ctk/2013 for the assessment year 2009-2010. 2. It was submitted by ld AR of the assessee that the appeal of the assessee has been dismissed though the ld AR of the assessee sought adjournment. It was submitted that under Rule 24 of ITAT Rules, as the assessee has not been heard, the orde the appeal may be disposed off after hearing the assessee. 3. Ld Sr DR opposed the petition filed by the assessee. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No.08/CTK/2020 (in ITA No.68/CTK/2013) Assessment Year : 2009-2010 Hotel Vamsi Krishna Pvt Ltd., New Colony, Rayagada Vs. ITO, Rayagada Ward, Rayagada No.AABCF 7604 R (Appellant) .. ( Respondent Assessee by : Shri P.C.Sethi, AR Revenue by : Shri J.K.Lenka Sr DR Date of Hearing : 17/6 Date of Pronouncement : 17/ O R D E R This is a misc. application filed by the assessee ag the Tribunal dated 28.11.2019 in ITA No.68/Ctk/2013 for the assessment 2010. It was submitted by ld AR of the assessee that the appeal of the assessee has been dismissed though the ld AR of the assessee sought adjournment. It was submitted that under Rule 24 of ITAT Rules, as the assessee has not been heard, the order of the Tribunal may be recalled and the appeal may be disposed off after hearing the assessee. Ld Sr DR opposed the petition filed by the assessee. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER .68/CTK/2013) 2010 ITO, Rayagada Ward, Rayagada Respondent) , AR J.K.Lenka Sr DR 6/ 2022 /6/2022 ed by the assessee against the order of the Tribunal dated 28.11.2019 in ITA No.68/Ctk/2013 for the assessment It was submitted by ld AR of the assessee that the appeal of the assessee has been dismissed though the ld AR of the assessee sought adjournment. It was submitted that under Rule 24 of ITAT Rules, as the r of the Tribunal may be recalled and the appeal may be disposed off after hearing the assessee. Ld Sr DR opposed the petition filed by the assessee. M.A.No.08/CTK/2020 (in ITA No.68/CTK/2013) Assessment Year : 2009-2010 Page2 | 3 4. We have considered the rival submissions. A perusal of the order of the Tribunal shows that specific adjournment had been given for specific compliance, which was not complied with. Consequently, due to non- compliance, the Tribunal had after going into the merits of the case decided the appeal. True, that under Rule 24 of ITAT Rules, it is required for the Tribunal to hear the assessee and if not heard, and the assessee has shown reasonable cause, the appeal can be recalled. Considering the fact that ld counsel for the assessee submits that on the date of hearing, he was pre- occupied and also on account of the fact that compliance to the direction has not been made, the order of the Tribunal dated 28.11.2019 in ITA No.68/CTK/2013 is recalled and taken back on record of the Tribunal subject to the assessee pays Rs.10,000/- to the Income tax Department under the head “others” and production of the challan thereof. Consequently, the appeal is recalled and the date of hearing announced in the open court in the presence of the parties on 24.8.2022. Notice of hearing is dispensed with. 5. In the result, M.A. filed by the assessee is allowed Order dictated and pronounced in the open court on 17/6/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/06/2022 M.A.No.08/CTK/2020 (in ITA No.68/CTK/2013) Assessment Year : 2009-2010 Page3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Hotel Vamsi Krishna Pvt Ltd., New Colony, Rayagada 2. The Respondent. ITO, Rayagada Ward, Rayagada 3. The CIT(A)-, Berhampur 4. Pr.CIT-, Berhampur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//