M/s. OPTO Circuits India Pvt Ltd , Bangalore V. The Deputy Commissioner of Income Tax , Circle-5(1)(2), Bangalore

MA 111/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6500 (ITAT-BANGALORE)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 19-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH JT BENGALURU
• Assessee Lawyers: B S BALACHANDRAN
• Keywords: Reasonable cause
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MP NOS.110 & 111/BANG/2018 [ IN IT (TP) A NO S . 1315 & 1316/BANG/2017 ] ASSESSMENT YEAR S : 2011 - 12 & 2013 - 14 M/S. OPTO CIRCUITS INDIA LTD., NO.83, ELECTRONIC CITY, HOSUR ROAD, BANGALORE 560 100. PAN: AAACO 2165P VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5(1)(2), BENGALURU. APPLICANT RESPONDENT A PPL IC ANT BY : SHRI B.S. BALACHANDRAN, A DVOCATE RE SPONDENT BY : SHRI B.R. RAMESH, JT.CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 11 . 0 5 .201 8 DATE OF PRONOUNCEMENT : 11 . 0 5 .201 8 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASS ESSEE AGAINST THE ORDER OF THE TRIBUNAL WITH THE SUBMISSION THAT THE NOTICE OF HEARING OF THE APPEALS WAS HANDED OVER TO SRI RAMAKRISHNA REDDY R. , CA FOR APPEARANCE, BUT SINCE HE WAS DIAGNOSED WITH LIVER C ANCER, HE COULD NOT MAKE APPEARANCE BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEALS. A COPY OF THE MRI REPORT HAS BEEN FILED. AN AFFID AVIT TO THE ABOVE EFFECT MP NOS.110 & 111/BANG/2018 PAGE 2 OF 3 HAS ALSO BEEN FILED BY THE ASSESSEE. IN VIEW OF TH E ABOVE, IT IS PRAYED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE A PPEALS BE REFIXED FOR FRESH HEARING. 2. WE HAVE CAREFULLY EXAMINED THE MISCELLANEOUS APP LICATION VIS--VIS THE ORDER OF THE TRIBUNAL IN THE LIGHT OF RIVAL SUB MISSIONS AND WE FIND THAT NON-APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARI NG OF THE APPEALS WAS DUE TO A REASONABLE CAUSE. WE THEREFORE RECALL THE ORDER OF THE TRIBUNAL AND DIRECT THE REGISTRY TO REFIX THE APPEALS FOR HE ARING ON 20 TH JUNE, 2018 (20/06/2018). 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF MAY, 2018. SD/- SD/- ( INTURI RAMA RAO ) ( SUNIL KUMAR YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 11 TH MAY, 2018. / D ESAI S MURTHY / MP NOS.110 & 111/BANG/2018 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.