M/s Stri Lakshmi Venkateswara Minerals, V. Deputy commissioner of income tax, Bangalore

MA 119/BANG/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3959 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 14-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P K SRIHARI
• Assessee Lawyers: S VENKATESAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISC.PETN.NO. 119 /BANG/201 5 (IN ITA NO. 478 / BANG/20 15 ) (ASSESSMENT YEAR: 20 11 - 12 ) SRI LAKSHMI VENKAT ESHWARA MINERALS, 21 ST WARD, BELLARY ROAD CIRCLE, OPP. LUCKY TYRES, HOSPET - 583201 PAN: ABHFS 8469 H VS . PETITIONER DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 3(1), BANGALORE. RESPONDENT PETITIONER BY: SHRI S .VENKATESAN, CA. RESPONDENT BY: DR. P.K.SRIHARI, ADDL.CIT(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 (MP) IS FILED BY THE ASSESSEE SEEKING FOR RECALL OF THE TRIBUNAL ORDER DATED 21/07/2015 IN ITA NO. 478 / BANG/20 1 5 WHICH IS PASSED EX - PARTE. IN THE MP , THE ASSESSEE HAS STATED AS UNDER: MP NO . 119 /BANG/201 5 PAGE 2 OF 3 2. THAT THE APPEAL OF THE PETITIONER WAS POSTED FOR HEARING BEFORE THE HON'BLE BENCH ON 21/07/2015 AND THE NOTICE WAS SERVED ON ONE MRS. K.UMA, WIFE OF SRI SADASHIVA, ONE OF THE PARTNERS OF THE PETITIONER FIRM AT HOSPET AND THE SAME WAS PLACED IN THE HANDS OF THE PARTNER SHRI I.YERRISWAMY, ONE OF THE PARTNERS OF THE PETITIONER FIRM, WHO HAS BEEN IN - CHARGE OF TAXATION AND COURT MATTERS AS HE HAS BEEN CONVERSANT WITH THE ACCOUNTS, TAX AND COURT MATTERS AND ATTENDING TO THE TAX MATTERS OF THE PETITIONER FIRM. 3. THAT THE AFORESAID SHRI I.YERRISWAMY, ONE OF THE PARTNERS OF THE PETITIONER FIRM AND CONVERSANT WITH THE FACTS OF THE CASE WAS PRE - OCCUPIED IN SHUTTLING BETWEEN HOSPET AND BANGALORE IN CONNECTION WITH THE INVESTIGATION AND ENQUIRY PROCEEDINGS BEFORE THE SPECIAL INVESTIGATION TEAM [SIT], LOKAYKTHA, STATIONED AT BANGALORE WHERE THERE WAS CONSTANT THREAT AND APPREHENS ION OF ARREST, ETC., LOOMING LARGE GENERATING TREMENDOUS ANXIETY, TENSION AND APPREHENSION AND ALSO ATTENDING TO THE ANTICIPATORY BAIL PROCEEDINGS OF SOME OF THE PARTNERS OF THE PETITIONER FIRM AND CONSEQUENTLY, THE MATTER OF GIVING INSTRUCTIONS TO THE AUT HORISED REPRESENTATIVE BEFORE THE HON'BLE ITAT FOR MAKING REPRESENTATION OF THE CASE BEFORE THE HON'BLE BENCH ON 21/07/2015 HAD ESCAPED HIS ATTENTION. THE ASSESSEE HAS GIVEN JUSTIFIABLE REASONS FOR NOT ENTERING APPEARANCE. HENCE, WE DEEM IT FIT TO RECAL L THE APPEAL. THE APPEAL IS FIXED FOR HEARING ON 09 / 05 /2016. NO FURTHER NOTICE TO BE GIVEN TO THE PARTIES AS IT WAS ANNOUNCED IN THE OPEN COURT. 2. IN THE RESULT, THE MP IS ALLOWED. SD/ - (V IJAY PAL RAO ) SD/ - (I NTURI RAMA RAO ) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BANGALORE D A T E D : 24 /02/2016 E KSRINIVASULU ,SPS MP NO . 119 /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 REG ISTRAR INCOME - TAX APPELLATE T RIBUNAL BANGALORE