Sri. U. Pool Chand, Kolar V. ITO, Kolar

MA 118/BANG/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4396 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-03-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 14-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Assessee Lawyers: VINAY D

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.118/BANG/2009 [IN ITA NO.363/BANG/2009] ASSESSMENT YEAR : 2004-05 SRI PHOOL CHAND, GUARDIAN OF MINOR ASSESSEE P. SANJAY KUMAR, OLD HOSPITAL ROAD, MULBAGAL. KOLAR DISTRICT. : APPLICANT VS. THE INCOME TAX OFFICER, WARD-1, KOLAR. : RESPONDENT APPLICANT BY : SHRI VINAY D. RESPONDENT BY : SMT. JACINTA ZIMIK VASHAI O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 9.10.09 IN ITA NO.3 63/B/09, DISMISSING THE APPEAL FOR NON-PROSECUTION. 2. IT IS SUBMITTED THAT THE APPEAL WAS POSTED FOR H EARING ON 24.9.2009. DURING THAT PERIOD THE COUNSEL FOR THE ASSESSEE WAS BUSY ATTENDING TO THE MARRIAGE ARRANGEMENTS OF HIS DAUGHTER AND FURTHER P RESSED WITH MP NO.118/BANG/09 PAGE 2 OF 3 PROFESSIONAL WORK RELATING TO THE STATUTORY COMPLIA NCE OF HIS CLIENTS PRIOR TO OCTOBER 31, AND THEREFORE, SOUGHT AN ADJOURNMENT VI DE TELEGRAM DATED 23.9.09. WHEN IT WAS BROUGHT TO THE NOTICE OF THE LD. COUNSEL THAT NO SUCH TELEGRAM WAS RECEIVED BY THE REGISTRY, HE CAME OUT WITH THE RECEIPT FOR PAYMENT MADE TO THE TELEGRAPH DEPARTMENT. THE LD. COUNSEL ALSO PRODUCED BEFORE THE BENCH THE XEROX COPY OF THE WEDDING INVI TATION CARD. THE LD. AR FURTHER PLEADED THAT THE ASSESSEE HAS A GOOD CAS E ON MERITS AND THEREFORE, ONE MORE OPPORTUNITY MAY BE AFFORDED TO THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE REASONS FOR NON-PROSECUTION OF THE AP PEAL SUBMITTED BY THE ASSESSEE APPEAR TO BE REASONABLE AND GENUINE, WE AR E THEREFORE OF THE VIEW THAT ASSESSEE MUST BE AFFORDED ANOTHER OPPORTU NITY OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE AND AS PER RU LE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE ORDER OF THE TR IBUNAL DATED 9.10.09. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF MARCH, 2010. SD/- SD/- (GEORGE GEORGE K. ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 5 TH MARCH, 2010. DS/- MP NO.118/BANG/09 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.