M/s Kruthika Souharda Pattina Sahakara Niyamita , Hospet V. Income Tax Officer Ward-1 , Hospet

MA 125/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0963 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 30-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MP NO.125 /BANG/2020 M/S. KRUTHIKA SOUHARDA PATTINA SAHAKARA NIYAMITHA, HOSPET IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER MP NO.125/BANG/2020 (ARISING OUT OF ITA NO.2558/BANG/2018 ASSESSMENT YEAR: 2013-14 M/S. KRUTHIKA SOUHARDA PATTINA SAHAKARA NIYAMITHA VIRUPAKSHAESWARA COMPLEX MAIN BAZAR HOSPET PAN NO : AAAAK3447N VS. ITO WARD 1 HOSPET APPELLANT RESPONDENT APPELLANT BY : SHRI BALRAM R. RAO, A.R. RESPONDENT BY : SHRI GANESH R., GHALE, STANDING COUNSEL DATE OF HEARING : 26.02.2021 DATE OF PRONOUNCEMENT : 26.02.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE SEEKING RECALL OF THE EX-PARTE ORDER DATED 05-12-20 18 PASSED BY THE TRIBUNAL. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE S UBMITTED THAT HE WAS BUSY IN THE HIGH COURT ON THE DATE OF HEARING O F THE APPEAL AND BY THE TIME, HE REACHED THE TRIBUNAL, HE WAS INFORM ED THAT THE APPEAL HAS ALREADY BEEN DISPOSED OF. HE SUBMITTED THAT TH ERE IS NO FAULT ON THE PART OF THE ASSESSEE AND IF THE APPEAL IS NOT R ECALLED, THE ASSESSEE MP NO.125 /BANG/2020 M/S. KRUTHIKA SOUHARDA PATTINA SAHAKARA NIYAMITHA, HOSPET PAGE 2 OF 2 WOULD BE PUT TO IRREPARABLE LOSS. ACCORDINGLY HE P RAYED FOR RECALL OF THE ORDER. 3. I HEARD LD D.R AND PERUSED THE RECORD. HAVI NG REGARD TO THE SUBMISSIONS MADE BY LD A.R, I AM OF THE VIEW THAT T HERE IS SUFFICIENT CAUSE FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE APPEAL. ACCORDINGLY, EXERCI SING THE POWER GRANTED TO THE TRIBUNAL UNDER RULE 24 OF THE TRIBUN AL RULES, I RECALL THE IMPUGNED ORDER DATED 05-12-2018 PASSED BY THE T RIBUNAL. I DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING IN THE NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH FEB, 2021 SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 26 TH FEB, 2021. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE