Srinivasulu Rajesh , Bangalore V. Income Tax Officer Ward-4(3)(4), Bangalore

MA 117/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5030 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 17-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIG. ELAMURUGU
• Keywords: Reasonable cause; Set aside
• Section: 201; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO.117/BANG/2019 (IN ITA NO. 2452 /BANG/2018 ) (ASSESSMENT YEAR : 201 5 - 16 ) SHRI SRINIVASULU RAJESH, 1/2/601, SURYA BAR & RESTAURANT, BOMMANAHALLI GEHUR HOBLI, BANGALORE - 56 8 . PETITIONER PAN AGEPR 8387F VS. INCOME TAX OFFICER , WARD 4(3)(4), BAN GALORE. RESPONDENT. PETITIONER BY: SHRI K. KIRAN KUMAR, ADVOCATE. REVENUE BY: SHRI G. ELAMURUGU, JCIT (D.R) DATE OF HEARING : 15.11 .2019 DATE OF PRONOUNCEMENT : 22 .11 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED MISC. PETITION IN ITA NO.2 452 /BANG/201 8 AGAINST THE EXPARTE ORDER OF TRIBUNAL DT. 10.04.2019 WITH PRAYING FOR RECALLING THE ORDER SET ASIDE THE ORDER . 2 M.P. NO. 117/BANG/2019 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE IS AN INDIVIDUAL, AND ON THE DATE OF HEARING, THERE WAS NO APPEARANCE BY THE ASSESSEE OR BY THE LD. AR. HENCE THE APPEAL WAS DISMISSED FOR NON - PROSECUTION AND PRAYED FOR RECALLING OF THE O RDER AND PROVIDE ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CASE ON MERITS AND CONTRA, THE LD. DR HAS NO SERIOUS OBJECTIONS. 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE TRIBUNAL HAS PASSED THE EXPARTE ORDER DIS MISSING THE APPEAL FOR NON - PROSECUTION. WE FOUND THERE IS A REASONABLE CAUSE AND THE EXPLAN ATIONS SUBMITTED BY THE LD. A.R. WE CONSIDERING THE FACTS AND SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE RECALL THE ORDER DT. 10.04 .201 9 AND AS PRAYED BY TH E LD. AR THE CASE IS POSTED FOR HEARING ON 30.12 .2019. ACCORDINGLY WE DIRECT THE REGISTRY TO POST THE CASE FOR HEARING ON THE SAID DATE AND SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT BEFORE BOTH THE PARTIES. NO SEPARATE NOTICE IS REQUIRED. IF THE AS SESSEE HAS TO FILE A PAPER BOOK AND THE SAME BE FILED AS PER THE ITAT RULES BEFORE THE DATE OF HEARING AND WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE MISC. PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 N D NOV., 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 2 .11. 2019. *REDDY GP 3 M.P. NO. 117/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 APPELLA TE TRIBUNAL BANGALORE