Suman Chowdhari, Visakhapatnam V. ACIT, Visakhapatnam

MA 86/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6131 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN
• Assessee Lawyers: ARUNA

Judgement Text

M.A. NO. 86 /VIZ/2017 ( SMT. SUMAN CHOUDHARY ) 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. 86/VIZ/2017 ( I . T .A.NO. 302 /VIZ / 2016 ) ( ASSESSMENT YEAR : 20 1 0 - 1 1 ) SMT. SUMAN CHOWDHARI , # 10 - 1 - 41, KUBERA, 1 ST FLOOR, WALTAIR UPLANDS, VISAKHAPATNAM. VS. AC IT, CIRCLE - 1 (1) , SRIKAKULAM . [ PAN: ADIPC 8524 C ] ( APPELLANT) ( RESPONDENT ) ASSESSEE BY : SMT. ARUNA - ADVOCATE DEPARTMENT BY : SHRI R.S. ARAVINDAKSHAN SR. DR DATE OF HEARING : 12 / 0 1/201 8 DATE OF P RONOUNCEMENT : 12 / 01 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THIS MISC. APPLICATION, ASSESSE E SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 302 /VIZ/201 6 , DATED 30 / 1 0 /201 6 . 2. LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE WAS UNDER THE IMPRESSION THAT SHE WOULD BE INTIMATE D ABOUT THE NEXT DATE OF HEARING BY ISSUING NOTICE FROM THE TRIBUNAL, BUT SHE HAD RECEIVED DISMISSAL ORDER . SHE FURTHER SUBMITTED THAT ON THE DATE OF HEARING FOR NON - APPEAR ANCE IS NEITHER INTENTIONAL NOR DELIBERATE. ACCORDINGLY, S HE SUBMITTED THAT NON - APPEARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR RECALL OF THE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. M.A. NO. 86 /VIZ/2017 ( SMT. SUMAN CHOUDHARY ) 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 R ECALL THE ORDER PASSED IN ITA NO. 302/VIZ/2016 , DATED 30 /10/201 6 . 4. THE M ISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED AND THE R EGISTRY IS DIRECTED TO P OST TH E APPEAL FOR HEARING ON 2 5 /02/2018 . 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 12 TH JANUARY , 201 8 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 12 / 0 1/201 8 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT SMT. SUMAN CHOWDHARI, # 10 - 1 - 41, KUBERA, 1 ST FLOOR, WALTAIR UPLANDS, VISAKHAPATNAM. 2. THE RESPONDENT AC IT , CIRLCE - 1 (1) , SRIKAKULAM . 3. THE CIT - 1 , VISAKHAPATNAM. 4. THE CIT(A) - 1 , VISAKHAPATNAM. . 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM