Smt .Padma K Bhat , Bangalore V. Assistant Commissioner of Income Tax Circle-1(1), Bangalore

MA 1/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6159 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 02-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VENKATESH KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER MP NO. 1 & 2/BANG/2018 (IN ITA NO. 1 158 & 1159 /BANG/201 7 ) ASSESSMENT YEAR : 20 06 07 & 2007 08 MRS. PADMA K. BHAT, NO.409/1, NAGADEVANAHALLI, JNANABHARATHI POST, BANGALORE 560 056. PAN: A BXPB1756C VS. THE ACIT, CIRCLE 1 (1), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI VENKATESH KUMAR, ADVOCATE REVENUE BY : S HRI SUNIL KUMAR AGARWAL, ADDL. CIT (DR) DATE OF HEARING : 23 . 0 2 .201 8 DATE OF PRONOUNCEMENT : 23 . 02 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER; THESE TWO M.PS ARE FILED BY THE ASSESSEE SEEKING RE CALL OF EX PARTE COMBINED TRIBUNAL ORDER DATED 04.08.2017. 2. IT IS SUBMITTED IN THE M. P. THAT WHILE COMING T O THE TRIBUNAL, THE ADVOCATE AND AR OF THE ASSESSEE SHRI VENKATESH KUMAR ALL OF A SU DDEN DEVELOPED SEVERE HEADACHE AND VOMITING SENSATION DUE TO HYPERTENSION AND THEREFORE, HE HAD TO RUSH TO THE HOSPITAL INSTEAD OF COMING TO THE TRIBU NAL AND FOR THESE REASONS, NONE COULD APPEAR. THE ASSESSEE HAS SUBMITTED AN AF FIDAVIT IN SUPPORT OF THESE CONTENTIONS. 3. IN VIEW OF THE FACTS NOTED ABOVE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE ON BEHALF OF THE ASSESSEE AND TH EREFORE, IN VIEW OF RULE 24 OF TRIBUNAL RULES, 1963, THIS EX PARTE TRIBUNAL ORD ER IS RECALLED AND REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 01.03.201 8 AND SINCE, THE DATE OF MP NO. 1 & 2/BANG/2018 (IN ITA NO. 1158 & 1159/BANG/2017) PAGE 2 OF 2 HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE N OTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, BOTH THE M. PS. FILED BY THE ASSE SSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 23 RD FEBRUARY, 2018. /MS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.