L Syed Ibrahim Bahadusha, Bangalore V. Income tax Officer, Ward-1(4), Bangalore

MA 110/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3753 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 29-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARESH SAKA
• Assessee Lawyers: GANESH RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P. NO.110/BANG/2015 [IN ITA NO.406/BANG/2014] ASSESSMENT YEAR : 2004-05 MR. L. SYED IBRAHIM BAHADUSHA, NO.33, A.M. ROAD, BANGALORE 560 002. PAN: AFSPD 4097D VS. THE INCOME TAX OFFICER, WARD 1(4), BANGALORE. APPLICANT RESPONDENT APPLICANT BY : SHRI GANESH RAO, ADVOCATE RESPONDENT BY : SHRI NARESH SAKA, DR DATE OF HEARING : 04.12.2015 DATE OF PRONOUNCEMENT : 28.12.2015 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE SEEKING RECALL OF THE EX PARTE ORDER DATED 27.08.2015 PASSED BY THE TRIBUNAL DISMI SSING THE APPEAL OF THE ASSESSEE. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED HIS A FFIDAVIT AND ANOTHER AFFIDAVIT FROM THE ASSESSEE, WHEREIN IT HAS BEEN ST ATED THAT THE APPEAL WAS HEARD EX PARTE ON 24.08.2015 WITHOUT ANY NOTICE TO THE ASSESSEE AN D THE MP NO.110/B/2015 PAGE 2 OF 3 ASSESSEE COULD NOT PRESENT HIS CASE BEFORE THE TRIB UNAL. IT WAS THEREFORE PRAYED THAT THE ASSESSEE MAY BE HEARD ON THE MERITS OF THE CASE AND THE ORDER OF THE TRIBUNAL BE RECALLED. 3. ON A PERUSAL OF THE RECORDS, WE FIND THAT ON 19. 08.2015, THE CASE WAS ADJOURNED TO 20.08.2015 AS THE BENCH DID NOT FU NCTION. ON 20.8.2015, SINCE THE ASSESSEE DID NOT APPEAR, THE CASE WAS ADJ OURNED TO 24.08.2015 AND NOTICE ISSUED TO THE ASSESSEE BY RPAD. HOWEVER , WE ALSO FIND THAT THE NOTICE OF HEARING HAS NOT BEEN ACKNOWLEDGED BY THE ASSESSEE OR HIS COUNSEL. IN THESE CIRCUMSTANCES, WE ARE OF THE OPI NION THAT THE NON- REPRESENTATION OF THE ASSESSEE AT THE TIME OF HEARI NG ON 24.08.2015 IS DUE TO THE FACT THAT THE ASSESSEE WAS UNAWARE THAT THE CASE WAS ADJOURNED FROM AN EARLIER DATE TO 24.08.2015. WE, THEREFORE , RECALL THE ORDER DATED 27.08.2015 PASSED BY THE TRIBUNAL AND DIRECT THE RE GISTRY TO POST THE APPEAL FOR HEARING IN THE NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF DECEMBER, 2015. SD/- SD/- ( INTURI RAMA RAO ) (ASHA VIJAYARAGHAVAN ) ACCOUNTANT MEMBER JUDICIAL M EMBER BANGALORE, DATED, THE 28 TH DECEMBER, 2015. /D S/ MP NO.110/B/2015 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.