ANI Technologies Private Limited (Successor to M/s Serendipity Infolabs Private Limited) , Bangalore V. Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

MA 129/BANG/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 2174 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 05-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: PADAMCHAND KHINCHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER MP NO.129/BANG/2019 (IN ITA NO.2428/BANG/2018) ASSESSMENT YEAR : 2015-16 ANI TECHNOLOGIES PVT. LTD., (SUCCESSOR TO SERENDIPITY INFOLABS PVT. LTD., REGENT INSIGNIA, #414, 3 RD FLOOR, 4 TH BLOCK, 17 TH MAIN, 100 FEET ROAD, KORAMANGALA, BENGALURU-560 034. PAN AAPCS 4079 P VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1), BENGALURU. APPELL ANT RESPONDENT APPELLANT BY : SHRI PADAMCHAND KHINCHA, C.A RESPONDENT BY : SMT. R PREMI, ADDL. CIT (DR) DATE OF HEARING : 15.11.2019 DATE OF PRONOUNCEMENT : 15.11.2019 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS MISC. PETITION SEEKING RECALL OF ORDER DATED 27/3/2019 PASSED IN THE HANDS OF THE AS SESSEE IN ITA NO.2428/BANG/2018. 2. THE LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT H EARING OF APPEAL WAS POSTED BEFORE THE BENCH ON 27/3/2019 AND ON THAT DATE AN ADJOURNMENT APPLICATION WAS MOVED BY M/S N. S SHASTRI AND COMPANY, CHARTERED ACCOUNTANTS. SINCE THERE WA S NO LETTER OF AUTHORITY IN FAVOUR OF M/S N.S SHASTRI AND CO., THE BENCH DID NOT M.P NO.129 /BANG/2019 PAGE 2 OF 3 RECOGNIZE THE ADJOURNMENT PETITION AND ACCORDINGLY PROCEEDED TO PASS THE ORDER EX-PARTE. THE LD SUBMITTED THAT THE ABOVE SAID C.A HAS INADVERTENTLY OMITTED TO FILE THE LETTER OF AUT HORITY. ACCORDINGLY HE SUBMITTED THAT THE ASSESSEE SHOULD NOT BE PUT IN DIFFICULTIES. ACCORDINGLY HE PRAYED THAT THE ORDER PASSED BY THE TRIBUNAL MAY KINDLY BE RECALLED. 3. WE HEARD THE LD DR AND PERUSED THE RECORD. 4. IN VIEW OF THE SUBMISSIONS MADE BY LD AR, WE ARE OF THE VIEW THAT THE IMPUGNED ORDER DESERVES TO BE RECALLED. A CCORDINGLY WE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY T O POST THE APPEAL IN THE NORMAL COURSE. 5. IN THE RESULT, THE MISC. PETITION OF THE ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2019. SD/- (PAVAN KUMAR GADALE) JUDICIAL MEMBER SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 15 TH NOVEMBER, 2019. / VMS / 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. M.P NO.129 /BANG/2019 PAGE 3 OF 3 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED