Sri Ramaiah Harish , Bangalore V. Income Tax Officer Ward-7(2)(4), Bangalore

MA 125/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9286 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 09-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN , ACCOUNTANT MEMBER MP NO.125/BANG/2019 [IN IT A NO. 789 /BANG/201 9 ] ASSESSMENT YEAR: 20 15 - 16 SHRI RAMAIAH HARISH, 100, PRUTHVI NILAYA, 100, PRUTHVI NILAYA, 4 TH CROSS, RK LAYOUT, 2 ND STAGE, PADMANABHA NAGAR, BENGALURU 560 070. P AN: AARPH 6272D VS. THE INCOME TAX OFFICER, WARD 7(2)(4), BENGALURU. APP L IC ANT RESPONDENT APP L IC ANT BY : SHRI VIN AY SIMHA, CA RESPONDE NT BY : SHRI MANJEET SINGH, ADDL.CIT(DR)( ITAT) , BENGALURU. DATE OF HEARING : 10 .01.2020 DATE OF PRONOUNCEMENT : 10 .01.2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS A MISCELLANEOUS PETITION FILED BY THE RE VENUE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 [THE ACT] POINTING OUT CER TAIN APPARENT ERRORS IN THE ORDER OF TRIBUNAL DATED 4.9.2019 PASSED IN ITA NO.789/BANG/2019 FOR THE AY 2015-16. 2. BY ORDER DATED 4.9.2019 THE APPEAL OF ASSESSE E WAS DISMISSED EX PARTE BECAUSE DESPITE SERVICE OF NOTICE, NONE APPEARED O N BEHALF OF ASSESSEE ON THE DATE OF HEARING AND HENCE THE TRIBU NAL PROCEEDED TO PASS ORDER IN THE APPEAL EX PARTE AND DISMISSED THE ASSESSEES APPEAL. MP 119/BANG/2019 PAGE 2 OF 3 3. IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS POINTED OUT THAT ORIGINALLY THE APPEAL WAS FIXED FOR HEARING ON 28.8 .2019. LATER ON, HEARING WAS PREPONED TO 22.7.2019. THOUGH THE ASSESSEE WAS SERVED WITH THE NOTICE OF HEARING ON 22.7.2019, BECAUSE OF THE EARL IER DATE OF HEARING GIVEN AS 28.8.2019, THERE WAS A CONFUSION IN THE MIND OF CA AND HE DID NOT APPEAR FOR HEARING ON 22.7.2019. IT IS FOR THIS RE ASON THAT THE APPEAL WAS DECIDED EX PARTE AND THE ASSESSEE PRAYS THAT THE EX PARTE ORDER MAY BE RECALLED AND APPEAL BE HEARD ON MERITS AFTER HEARIN G THE ASSESSEE. 4. WE HAVE GIVEN A CAREFUL CONSIDERATION TO THE RIV AL SUBMISSIONS AND ARE OF THE VIEW THAT IN THE INTERST OF JUSTICE, THE EX PARTE ORDER OF THE TRIBUNAL DATED 4.9.2019 SHOULD BE RECALLED ACCEPTIN G THE REASONS GIVEN IN THE APPLICLATION FOR RECALL OF THE EX PARTE ORDER. WE, HOWEVER, ARE OF THE VIEW THAT SINCE THE ASSESSEE WAS SERVED WITH THE HE ARING NOTICE FOR 22.07.2019, THE ASSESSEE OUGHT TO HAVE APPEARED ON THAT DATE AND TO THIS EXTENT, THERE HAS BEEN A LACK OF DILIGENCE ON THE P ART OF ASSESSEE. WE THEREFORE IMPOSE A COST OF RS.5,000/- (RUPEES FIVE THOUSAND ONLY) TO BE PAID ON OR BEFORE 31.1.2020 BY THE ASSESSEE TO THE DEPARTMENT. THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 27.4. 2020. NO SEPARATE NOTICE WILL BE SENT TO THE PARTIES AS THE DATE WAS ANNOUNC ED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED ON THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF JANUARY, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 10 TH = JANUARY, 2020. / DESAI S MURTHY / MP 119/BANG/2019 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.