M/s R K V agency, Bangalore V. Deputy Commissioner of income tax, Bangalore

MA 115/BANG/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3958 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 17-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR AGARWALA J
• Assessee Lawyers: H V GOWTHAMA
• Keywords: Business expenditure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISC.PETN.NO. 11 5 /BANG/201 5 (IN ITA NO. 743 / BANG/20 1 4 ) (ASSESSMENT YEAR: 20 09 - 10 ) M/S.R K V AGENCY, NO. 3B, 3 RD FLOOR, LAKSHMI RHYTHM APARTMENTS, OPP. KANTI SWEETS, KEMPAPURA HEBBAL, BANGALORE - 560 024. HOSPET - 583201 PAN: AAJFR 5853 K VS . PETITIONER DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 2 ( 2 ), BANGALORE. RESPONDEN T PETITIONER BY: SHRI H.V.GOWTHAMA , CA. RESPONDENT BY: SHRI SUNIL KUMAR AGARWALA, JCIT(DR). DATE OF HEARING : 12/02/2016 DATE OF PRONOUNCEMENT: 24 /02/2016 O R D E R PER INTURI RAMA RAO, AM : THIS MISCELLANEOUS PETITION IS FILED BY THE A SSESSEE SEEKING FOR RECALL OF THE TRIBUNAL ORDER DATED 09/09/2015 ITA NO. 743 / BANG/20 1 4 WHICH IS PASSED EX - PARTE. IN THE MP , THE ASSESSEE HAS STATED AS UNDER: 2. THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT HAD INFORMED THE MANAGING PARTNER SRI KANDA VEL TO ATTEND THE HEARING ON 09.09.20 15 AND SEEK AN ADJOURNMENT SINCE THE A.R, SRI GOWTHAMA, FCA WAS AWAY FROM BANGALORE ON URGENT PROFESSIONAL COMMITMENT. ACCORDINGLY, THE MANAGING PARTNER PROCEEDED ON 09 - 09 - 2015 TO THE TRIBUNAL AND WAS UNFORTUNATE LY CAUGHT UP IN A TRAFFIC JAM. CONSEQUENTLY, MP NO . 115 /BANG/201 5 PAGE 2 OF 3 THE MANAGING PARTNER COULD NOT REACH THE TRIBUNAL IN TIME; BUT REACHED ONLY AFTER 12.30 P.M. ON THAT DAY AND GATHERED THE INFORMATION THAT THE APPEAL WAS SUMMARILY DISMISSED. A SEPARATE AFFIDAVIT SWORN BY THE MA NAGING PARTNER IS APPENDED TO THIS APPLICATION TO AFFIRM THE FACTS. 3. THE APPELLANT SUBMITS THAT ON SIMILAR GROUNDS AN APPEAL FILED BY ITS SISTER CONCERN WAS ALLOWED BY THIS HON'BLE BENCH AND THE APPELLANT IS VERY MUCH SERIOUS ABOUT PROSECUTING ITS APP EAL. THE APPELLANT SUBMITS THAT IT HAS A STRONG CASE ON MERITS AS GENUINE BUSINESS EXPENDITURE WAS DISALLOWED WITHOUT APPRECIATING EVIDENCE ON RECORD. 4. CONSEQUENTLY, IT IS PRAYED THAT THE NON - APPEARANCE ON 09 - 09 - 2015 DUE TO THE MANAGING PARTNER GETTING CAUGHT UP IN A TRAFFIC JAM MAY KINDLY BE TREATED AS SUFFICIENT CAUSE AND THE EX - PARTE ORDER MAY KINDLY BE RECALLED FOR ADJUDICATION OF THE APPEAL ON MERITS IN TERMS OF THE PROVISO TO RULE 24 OF THE ITAT RULES, 1963. 2 . HAVING CONSIDERED THE MATTE R, WE ARE OF THE CONSIDERED OPINION THAT T HE ASSESSEE HAS GIVEN JUSTIFIABLE REASONS FOR NOT ENTERING APPEARANCE. HENCE, WE DEEM IT FIT TO RECALL THE APPEAL. IT IS ORDERED ACCORDINGLY. THE APPEAL IS FIXED FOR HEARING ON 12/ 0 4 /2016 . N O FURTHER NOTICE T O BE GIVEN TO THE PARTIES . 3 . IN THE RESULT, THE MISC ELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF FEBRUARY, 2016 SD/ - (VIJAY PAL RAO) SD/ - (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BANGALORE D A T E D : 24/02/2016 E KSRINIVASULU ,SPS MP NO . 115 /BANG/201 5 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE T RIBUNAL BANGALORE