M/s Embassy Inn Private Limited , Bangalore V. The Assistant Commissioner of Income Tax Circle-2(1)(2), Bangalore

MA 116/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2375 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 27-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND S HRI PAVAN KUMAR GADALE , JUDICIAL MEMBER M.P. NO. 116 /BANG/201 9 (IN ITA. NO. 2781/BANG/2018 ) (ASSESSMENT YEAR: 20 15 - 16 ) M/ S.EMBASSY INN PVT. LTD., 1 ST FLOOR, EMBASSY POINT, 150, INFANTRY ROAD, BANGALORE - 560 001 VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), BANGALORE . ( PETITIONER ) (RESPONDENT) PETITIONER BY: MS. ANUSHRI K.R. , C.A . REVENUE BY: SMT. R. PREMI, J CIT (D.R) DATE OF HEARING : 13. 03.2020 DATE OF PRONOUNCEMENT : 17 .03 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED THE MISC . PETITION FO R RECALLING OF TRIBUNAL ORDER ITA NO.2781/BANG/2018 DT.17.07.2019. 2. THE GROUNDS RAISED IN THE MISC. PETITION ARE AS UNDER: 2 M.P. NO.116/BANG/2019 3. THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE AP PEAL WAS DISMISSED AS THE DEFECT OF SHORT PAYMENT OF APPEAL FEES WAS NOT RECTIFIED. WHEREAS, THE ASSESSEE HAS PAID THE BALANCE APPEAL FEE OF RS.9 , 500 / - ON 17.10 .2018 AND THE PROOF WAS FILED. ON CONSIDERING THE INFORMATION FILED BY THE ASSESSEE, WE FOUND T HAT THE ASSESSEE HAS R ECTIFIED THE DEFECT AND COMPLIED THE DIR ECTIONS OF THE REGISTRY, FURTHER THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS ALSO AC CEPTED THESE FACTS. ACCORDINGLY, WE CONSIDERING THE PROOF OF RECTIFICATION OF DEFECT ON PAYMENT OF BALANCE APP EAL FEES, RECALL THE TRIBUNAL ORDER(ASSESSEE APPEAL)ITA NO.2781/BANG/2018 DT.17.07.2019 AND DIRECT THE REGISTRY TO FIX THE C ASE FOR HEARING ON 26.05.2020. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT BEFORE BOTH THE PARTIES, NO NOTICE IS T O B E ISSU ED AND THE MISC. PETITION FILED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 .03. 20 20 . S D / - S D / - ( A.K. GARODIA ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 7 .03. 2020 . *REDDY GP 3 M.P. NO.116/BANG/2019 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE