M/s Anil Exports Inc, Bangalore V. Addl.C.I.T., Bangalore

MA 100/BANG/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4180 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-01-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 12-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JASON P BOAZ
• Assessee Lawyers: D VINAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI K.P.T. THANGAL, VICE PRESIDENT AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.100/BANG/2009 (IN ITA NO.393/BANG/2009) ASSESSMENT YEAR : 2006-07 M/S. ANIL EXPORTS INC., NO.77, ANJANEYA PALYA, BANGALORE 560 068. : APPELLANT VS. THE ADDL. COMMISSIONER OF INCOME-TAX, RANGE 10, BANGALORE. : RESPONDENT APPELLANT BY : SHRI D. VINAY RESPONDENT BY : SHRI JASON P. BOAZ O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE SEEKING RECALL OF THE TRIBUNALS ORDER DATED 24.7.09 DISMISSING TH E APPEAL FOR NON- PROSECUTION. 2. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT APPEA L WAS ENTRUSTED TO A CHARTERED ACCOUNTANT, HOWEVER HE COULD NOT APPEAR ON THE DATE OF HEARING ON 23.6.09 DUE TO HIS OTHER IMPORTANT PRE-O CCUPATION. IN THE EVENT, DUE TO NON-APPEARANCE OF THE ASSESSEES REPRESENTAT IVE, THE APPEAL WAS M.P. NO.100/B/09 PAGE 2 OF 2 DISMISSED EX PARTE. LD. AR BROUGHT TO THE NOTICE OF THE BENCH THAT THE DEPARTMENT HAS ALSO FILED AN APPEAL IN THE CASE OF ASSESSEE IN ITA NO.394/BANG/2009. LD. AR PRAYED THAT ONE MORE OPP ORTUNITY BE PROVIDED TO THE ASSESSEE AND THE ORDER DATED 24.7.09 MAY BE RECALLED AND FOR THE SAKE OF CONVENIENCE, POST THE ASSESSEES APPEAL ALO NG WITH THE DEPARTMENTS APPEAL IN ITA NO.394/B/09. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING THE MATTER, WE ARE OF T HE OPINION THAT THE ASSESSEE MUST BE AFFORDED ONE MORE OPPORTUNITY IN T HE INTEREST OF JUSTICE. WE THEREFORE RECALL THE ORDER OF THE TRIBUNAL DATED 24.7.09 AND DIRECT THE REGISTRY TO POST THE CASE FOR HEARING ALONG WITH TH E DEPARTMENTS APPEAL IN ITA NO.394/B/09. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. PRONOUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF JANUARY, 2010. SD/- SD/- ( K.P.T. THANGAL ) (A. MOHAN ALANKAMONY ) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE, DATED, THE 8 TH JANUARY, 2010. DS/- COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. C IT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.