M/s. TMPL Transport Contractors, Bangalore V. DCIT, Bellary

MA 105/BANG/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5995 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-01-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 11-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEERA SRIVASTAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER MISC. APPLICATION NO.105(BANG)/2010 (IN ITA NO.703(BANG)/2010) (ASSESSMENT YEAR: 2006-07) M/S.TMPL TRANSPORT CONTRACTORS, C/O SHRI P.SRINIVAS, PARTNER, NO.200, 7 TH CROSS, 1 ST N BLOCK, RAJAJINAGAR, BANGALORE-560010. APPLICANT VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, BELLARY. RESPONDENT APPLICANT BY: SHRI NARENDRA SHARMA. RESPONDENT BY : SMT. MEERA SRIVASTAV. O R D E R PER SMT. P. MADHAVI DEVI, JM : THIS MISCELLANEOUS APPLICATION IS FILED U/S 254(2) OF THE INCOME-TAX ACT, 1961 [ HEREINAFTER REFERRED TO AS ' THE ACT'] SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 4 -10-2010 DISMISSING THE ASSESSEES APPEAL IN LIMINE FOR NON-APPEARANCE OF THE ASSESSEE. 2. IN THIS APPLICATION, IT IS SUBMITTED THAT THE AS SESSEES FIRM HAD TO STOP ITS ACTIVITIES TEMPORARILY AS IT W AS IN THE VERGE OF CLOSURE AND, THEREFORE, THE ASSESSEE HAD VACATED THE MA NO.105(BANG)/2010 PAGE 2 OF 3 PREMISES AT THE ADDRESS AS GIVEN IN FORM NO.36 AND AS THERE WAS NO STAFF WORKING IN THE SAID PREMISES, THE NOTI CE OF HEARING FOR 4-10-2010 COULD NOT BE SERVED ON THE ASSESSEE A ND IT WAS RETURNED UN-SERVED WHICH HAS RESULTED IN NON-APPEAR ANCE OF THE ASSESSEE BEFORE THE TRIBUNAL AND DISMISSAL OF T HE SAME. IT WAS THUS PRAYED THAT THE ORDER MAY BE RECALLED AND THE ASSESSEE MAY BE GIVEN A FRESH OPPORTUNITY OF PRESEN TING ITS CASE BEFORE THE TRIBUNAL. SMT. MEERA SRIVASTAV, THE LEARNED DEPARTMENTAL REPRESENTATIVE, HOWEVER, SUPPORTED THE ORDERS OF TH E AUTHORITIES BELOW. 3. HAVING HEARD BOTH THE PARTIES, WE FIND THAT THE REASONS GIVEN BY THE ASSESSEE FOR NON-APPEARANCE BE FORE THE TRIBUNAL ARE REASONABLE AND IN VIEW OF PROVISO TO R ULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, WE DEEM IT F IT AND PROPER TO RECALL THE ORDER OF THE TRIBUNAL DATED 4- 10-2010 AND FIX THE APPEAL FOR HEARING ON 2-6-2011. NO FRESH N OTICE NEED BE GIVEN FOR THE HEARING AS THE PARTIES HAVE ALREADY B EEN INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JANUARY, 2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE PRESIDENT (SMT. P.MADHAVI DEVI) JUDICIAL MEMBER EKS MA NO.105(BANG)/2010 PAGE 3 OF 3 COPY TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) CONCERNED 4. CIT 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE