Shri Eknath Chandu Jagadale , Bijapur V. Income TAx Officer Ward-1 , Bijapur

MA 112/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6494 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 19-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SANDEEP GOEL
• Assessee Lawyers: PREETHI PATIL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 112/BANG/2018 (IN ITA NO. 2218 /BANG/201 7 ) ASSESSMENT YEAR : 20 02 03 SHRI EKNATH CHANDU JAGADALE, THROUGH L/H SHRI ARUN EKNATH JAGADALE, DHOBALE GALLI, NEAR UPPALI BURUZ ROAD, BIJAPUR 586101. PAN: A A GHA1783C VS. THE INCOME TAX OFFICER, WARD 1, BIJAPUR. APPELLANT RESPONDENT ASSESSEE BY : MS. PREETHI PATIL , ADVOCATE REVENUE BY : S HRI DR. SANDEEP GOEL , ADDL. CIT (DR) DATE OF HEARING : 25 . 0 5 .201 8 DATE OF PRONOUNCEMENT : 25 . 0 5 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER:- THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL O F EX PARTE TRIBUNAL ORDER DATED 24.01.2018 FOR A. Y. 2002 03. IT IS SUBMITTED IN THE M. P. THAT THE NOTICE OF HEARING FIXED ON 18.01.2018 WAS SERVED ON THE ASSES SEE ON 19.01.2018 AND IN SUPPORT OF THIS CONTENTION; AN AFFIDAVIT OF THE ASS ESSEE ALONG WITH TRACKING REPORT OF THE NOTICE IS ENCLOSED WITH THE M. P. 2. THE LEARNED AR OF THE ASSESSEE REITERATED THE SA ME CONTENTIONS AND SUBMITTED THAT UNDER THESE FACTS, IT SHOULD BE ACCEPTED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE AND THEREFORE, IN VIEW OF RULE 2 4 OF APPELLATE TRIBUNAL RULES, 1963, THIS EXPARTE ORDER SHOULD BE RECALLED. IN REPLY, LEARNED DR OF THE REVENUE HAD NOTHING TO SAY. MP NO. 112/BANG/2018 (IN ITA NO. 2218/BANG/2017) PAGE 2 OF 2 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN V IEW OF THE FACTS NOTED ABOVE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NO N APPEARANCE AND THEREFORE, IN VIEW OF RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THIS EXPARTE TRIBUNAL ORDER IS HEREBY RECALLED AND THE HEARING O F THIS APPEAL IS FIXED ON 12.06.2018. SINCE, THE DATE OF HEARING WAS PRONOUN CED IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THIS M. P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING AFTER CONCLUSION OF HEARING. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 25 TH MAY, 2018. /MS/ COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.