M/s Tirumala Dairy Pvt. Ltd., Guntur v. The Addl. CIT, Range-2(1), Guntur

MA 36/VIZ/2010 | 2005-2006
Pronouncement Date: 26-03-2010 | Result: Allowed

Appeal Details

RSA Number 3625324 RSA 2010
Assessee PAN AAACT8063H
Bench Visakhapatnam
Appeal Number MA 36/VIZ/2010
Duration Of Justice 26 day(s)
Appellant M/s Tirumala Dairy Pvt. Ltd., Guntur
Respondent The Addl. CIT, Range-2(1), Guntur
Appeal Type Miscellaneous Application
Pronouncement Date 26-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 26-03-2010
Assessment Year 2005-2006
Appeal Filed On 02-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH: VISAKHAPATNAM BEFORE: SRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SRI B.R. BASKARAN ACCOUNTANT MEMBER MA NO.36/VIZAG/2010 (ARISING OUT OF ITA NO.153/VIZAG/2009) ASSESSMENT YEAR : 2005-2006 M/S. TIRUMALA DAIRY PVT. LTD. GUNTUR VS THE ADDL. CIT RANGE-2(1) GUNTUR (APPELLANT) (RESPONDENT) PAN NO.AAACT 8063H APPELLANT BY : SHRI G.V.N.HARI CA RESPONDENT BY : SHRI G.S.S. GOPINATH DR O R D E R PER SHRI S.K. YADAV JUDICIAL MEMBER:- 1. BY THIS PETITION THE ASSESSEE SEEKS RECALL OF THIS TRIBUNALS ORDER DATED 30.11.2009 PASSED EX-PARTE. THE ASSESSEE HAS FILED AN AFFIDAVIT FROM ITS MANAGING DIRECTOR WHERE IN IT HAS BEEN MENTIONED T HAT THERE WAS A CHANGE IN THE ADDRESS OF THE CHARTERED ACCOUNTANT THAT WAS ME NTIONED IN FORM NO.36. AS A RESULT THE NOTICE FIXING THE CASE HEARING ON 30. 11.2009 WAS RECEIVED AT THE CHANGED ADDRESS ONLY ON 1.12.2009. ACCORDINGLY THE ASSESSEE HAS PRAYED FOR THE RESTORATION OF THE APPEAL. 2. IN VIEW OF THE REASONS CITED BY THE ASSESSEE FOR ITS NON-APPEARANCE ON THE DATE OF HEARING WE ARE OF THE OPINION THAT THERE W AS SUFFICIENT CAUSE FOR NON- APPEARANCE AND ACCORDINGLY WE SET ASIDE THE EX-PART E ORDER AND RESTORE THE APPEAL IN ACCORDANCE WITH RULE 25 OF THE APPELLATE TRIBUNAL RULES. THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 3.6.201 0. 2 PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON 26.03.2010. SD/- SD/- (B.R. BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 26 TH MARCH 2010 A COPY OF THIS ORDER IS FORWARDED TO : 01 M/S. PUNNAIAH & CO. CHARTERED ACCOUNTANT UDAY 5-87-129 MAIN ROAD BRODIEPET GUNTUR-522 002 02 ADDL. CIT RANGE-2 LAKSHMIPURAM GUNTUR-522 007 03 CIT(A) GUNTUR 04 CIT GUNTUR 05 DR ITAT VISAKHAPATNAM 06 GUARD FILE BY ORDER SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM BENCH