Sri T Ramachandra Prabhu, Guntur v. The ACIT Circle-2(1) Guntur, Guntur

MA 39/VIZ/2011 | 1999-202K
Pronouncement Date: 09-09-2011 | Result: Allowed

Appeal Details

RSA Number 3925324 RSA 2011
Assessee PAN ABCPT4938R
Bench Visakhapatnam
Appeal Number MA 39/VIZ/2011
Duration Of Justice 11 day(s)
Appellant Sri T Ramachandra Prabhu, Guntur
Respondent The ACIT Circle-2(1) Guntur, Guntur
Appeal Type Miscellaneous Application
Pronouncement Date 09-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 09-09-2011
Assessment Year 1999-202K
Appeal Filed On 29-08-2011
Judgment Text
MP NOS 39 TO 41 OF 2011 T. RAMACHANDRA PRABHU GUNTU R 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 MP NO.39 TO 41/VIZAG/2011 (ARISING OUT OF ITA NO S . 409 TO 411/VIZAG/20 05 ) ASSESSMENT YEAR: 1999-2000 2001-02 & 2002-03 T. RAMACHANDRA PRABHU GUNTUR VS. ACIT CIRCLE-2(1) GUNTUR (APPELLANT) PAN NO: ABCPT 4938 R (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SMT. D. KOMALI KRISHNA SR.DR DATE OF HEARING: 09/09/2011 DATE OF PRONOUNCEMENT: 09/09/2011 ORDER PER SHRI B. R. BASKARAN ACCOUNTANT MEMBER: BY FILING THESE PETITIONS THE ASSESSEE SEEKS RECAL L OF COMMON ORDER DATED 18 TH JANUARY 2008 PASSED BY ITAT VISAKHAPATNAM BENCH I N RESPECT OF THE APPEALS CITED ABOVE ON THE GROUND THAT THE NON APPEARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUFFICIENT CAUSE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE MOVED ADJOURNMENT PETITION AT THE TIME OF EARLIER H EARING AND ACCORDINGLY THE CASE WAS ADJOURNED TO 12.01.2008 BY ANNOUNCING THE DATE OF HEARING IN THE OPEN COURT. HOWEVER THE ASSESSEE DID NOT NOTE THE SAID DATE AS HE WAS UNDER THE IMPRESSION THAT HE WOULD RECEIVE ANOT HER NOTICE FROM THE TRIBUNAL. HE FURTHER SUBMITTED THAT THE ASSESSEE W AS REGULAR IN PURSUING HIS APPEALS AND IN SUPPORT OF THIS THE LEARNED A.R PRODUCED COPIES OF THE TWO ORDERS PASSED BY THE TRIBUNAL IN OTHER YEARS IN THE HANDS OF THE ASSESSEE. ACCORDINGLY HE SUBMITTED THAT THERE IS S UFFICIENT CAUSE FOR NON APPEARANCE AND PRAYED FOR RECALL OF THE IMPUGNED OR DER. WE ALSO HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE IN THIS REGARD. MP NOS 39 TO 41 OF 2011 T. RAMACHANDRA PRABHU GUNTU R PAGE 2 OF 2 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESS EE IN HIS PETITION WE ARE OF THE VIEW THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE FIXED FOR HEARING AND THEREF ORE IN EXERCISE OF POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES WE DEEM IT FIT TO RECALL OUR ORDER DATED 18 TH JANUARY 2008. ACCORDINGLY WE RECALL THE IMPUGNED THE ORDER AND POST THE CASE FOR HEARING ON 11 TH OCTOBER 2011. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF PARTIES THEY MAY NOTE THA T THEY WILL NOT BE GIVEN ANY FORMAL NOTICE OF HEARING. 3. IN THE RESULT THE MISCELLANEOUS PETITIONS OF THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 9 TH SEPTEMBER 2011. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM DATE:09-09-2011. COPY TO 1 SHRI T. RAMACHANDRA PRABHU M/S V. RAO & GOPI C AS 26-1-77 1 ST FLOOR MAIN ROAD NAGARAMPALEM GUNTUR 2 THE ACIT CIRCLE-2(1) GUNTUR 3 4. THE CIT GUNTUR THE CIT(A) GUNTUR 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM