M/s Rajesh Exports Limited , Bangalore V. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

MA 13/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9258 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-08-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 10-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Section: 64

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO.13/BANG/2020 ( ITA NO. 4 64 /BANG/201 9) (ASSESSMENT YEAR: 200 5 - 06 ) M/S. RAJESH EXPORTS LIMITED, NO.4, BATAVIA CHAMBERS, KUMARA KRUPA PARK (EAST), BANGALORE - 560 001 . PETITIONER. PAN AAACR 8642N VS. ASST. COMMISSIONER OF INCOME TAX, CNTRAL CIR CLE 1(2), BANGALORE. RESPONDENT. PETITIONER BY: SMT. SHEETAL BORKAR, ADVOCATE. REVENUE BY: SHRI MANJEET SINGH, ADDL. CIT (D.R.) DATE OF HEARING : 07.08 .20 20 DATE OF PRONOUNCEMENT : 14 .08 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED THE MISC. PETITION NO.13/BANG/2020 IN ITA NO.464/BANG/2019 FOR RECALLING THE EX PARTE ORDER OF THE HONBLE TRIBUNAL DT. 13.09.2019. 2 MP NO. 13/BANG/2019 2. AT THE TIME OF HEARING, THE LEARNED AUTHORIZED REP RESENTATIVE SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE COMPANY OFFICE STAFF , BUT WAS NOT PLACED BEFORE THE CONCERNED PRINCIPLE O FFICER OF THE COMPANY , WHO WAS HANDLING THE T AX MATTERS THEREFORE THE DATE OF HEARING OF APPEAL WAS UNNOTICED AND NO NE APPEAR ED ON BEHALF OF THE ASSESSEE COMPANY. FURTHER LDAR PRAYED FOR FRESH OPPORTUNITY OF HEARING TO SUBSTANTIATE THE CASE WITH EVIDENCES AND SUPPORTED HER ARGUMENTS WITH AN AFFIDAVIT OF THE FRONT OFFICE MANAGER WHO HAS RECEIVED THE NOTICE , WHICH IS AS UNDER : 3 MP NO. 13/BANG/2019 CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTION. 3. WE, CONSIDERING THE MATERIA L ON RECORD AN D THE SUBMISSIONS OF THE LD. AR AND LD . D R , RECALL THE ORDER OF THE HONBLE TRIBUNAL DT13 - 9 - 2019 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING IN THE REGULAR COURSE AND INTIMATE THE DATE OF H EARING BY NOTICE TO BOTH THE PARTIES AND ALLOW THE MISC. PETITION FILED BY THE ASSESSEE. 4. IN THE RESULT, THE MISC. PETITION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. S D / - S D / - ( A.K. GARODIA ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 4 . 0 8 . 20 20 . *REDDY GP 4 MP NO. 13/BANG/2019 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (APPEALS) 4. PRIN. CIT 5. DR, ITAT 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE