J Madan Kumar, Bangalore V. Income tax Officer,Ward-8(1), Bangalore

MA 113/BANG/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4410 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-06-2016
• Assessment Year: misc
• Appeal Filed On: 24-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K A CHANDRASHEKAR J
• Assessee Lawyers: I RAVINDRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE S MT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISC.PETN.NO S .113 & 114 /BANG/2015 (IN ITA NO S . 1188 & 1199 /BANG/2014) (ASSESSMENT YEAR: 2009 - 10 & 20 10 - 11 ) SHRI J.MADAN KUMAR, PROP. SRI CHAKRAVARTHY TRADERS, SACRED HEART ROAD, BEHIND ST.ANTONY CHURCH, TC PALYA, BANGALORE. PA NO.ADXPM 3872 C VS. APPELLANT INCOME - TAX OFFICER, WARD 8(1), BANGALORE. RESPONDENT APPELL ANT BY : SHRI I.RAVINDRA, CA. RESPONDENT BY : SHRI K.A.CHANDRASHEKAR, JCIT(DR) DATE OF HEARING : 24/06/2016 DATE OF PRONOUNCEMENT : 13 /07/2016 O R D E R PER I NTURI RAMA RAO, AM : THE SE ARE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE SEEK ING RECALL OF THE TRIBUNAL ORDER DATED 0 7/10/2015 IN ITA NOS.1188 & 1199/BA N G/2014 . IN THE MISC.PETN. THE ASSESSEE STATED AS FOLLOWS: 2. THE FACT OF THE MATTER IS, WHEN THE APPEAL W A S TAKEN UP FOR HEARING ON 15.07.2015, IT WAS ADJOURNED AND THE APPEL LANT S REPRESENTATIVE NOTED THE ADJOURN DATE AS 27.10.2015 AND NOT 07.10.2015 AS NOTED IN THE MP NO S . 113 & 114 /BANG/201 5 PAGE 2 OF 2 ORDER OF ITAT AS 07.10.2015 DISMISSING THE PETITION. THERE WAS A GENUINE MISUNDERSTANDING OF THE HEARING DATE DUE TO WHICH THERE WAS NO REPRESENTATION BY THE APP ELLANT ON 07.10.2015. 3. THE APPELLANT IS EARNEST IN EFFECTIVELY PROSECUTING THE APPEAL AS IS EVIDENT FROM THE PAPER BOOK FILED ON 09.07.2015. 4. IN THE AFORESAID CIRCUMSTANCES APPELLANT SUBMITS THAT THE HON ITAT SHOULD SET ASIDE ITS ORDER DATED 07.10 .2015 AND RESTORE THE APPEAL. SHRI T.RAVINDRA, CA AND AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT TO THE ABOVE EFFECT. 2. HAVING CONSIDERED THE MATTER, WE ARE OF THE OPINION THAT DUE TO BONA FIDE REASONS, THE ASSESSEE S AR C OULD NOT PRESENT AT THE TIME OF HEARING OF THE APPEAL. HENCE, WE RECALL THE TRIBUNAL ORDER DATED 07/10/2015 IN ITA NOS.1188 & 1199/BANG/2014 AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING IN DUE COURSE. 3. IN THE RESULT, THE MISC. PETITIONS ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JU LY , 2016 SD/ - SD/ - (ASHA VIJAYARAGHAVAN) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BANGALORE D A T E D : 13 /0 7 /2016 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE