A.Basavarajappa , Davangere V. Commissioner of Income Tax (Appeal) , Davangere

MA 132/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8690 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 18-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M VIJAY KUMAR
• Assessee Lawyers: B S BALACHANDRAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO. 132/BANG/2019 (IN ITA NO. 543/BANG/2019) ASSESSMENT YEAR : 20 08 - 09 SHRI A. BASAVARAJAPPA, DOOR NO. 1679, SAPTHAGIRI SCHOOL ROAD, S.S. LAYOUT, DAVANGERE 577 006. PAN: ALOPA1024H VS. THE COMMISSIONER OF INCOME TAX (APPEALS), DAVANGERE. APPELLANT RESPONDENT ASSESSEE BY : SHRI B.S. BALACHANDRAN, ADVOCATE REVENUE BY : SHRI M. VIJAY KUMAR, ADDL. CIT (DR) DATE OF HEARING : 08 . 1 1 .2019 DATE OF PRONOUNCEMENT : 15 . 1 1 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 12.07.2019. 2. IN THE M.P. IT IS STATED BY THE ASSESSEE THAT THE ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE OF HEARING BECAUSE NOTICES SENT BY TRIBUNAL WERE NOT RECEIVED BY THE ASSESSEE. THIS IS THE REQUEST OF THE ASSESSEE THAT UNDER THESE FACTS AND IN VIEW OF RULE 24 OF ITAT RULES, 1963, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. 3. IN COURSE OF HEARING, IT WAS POINTED OUT BY THE BENCH THAT IT IS NOTED BY THE TRIBUNAL IN PARA NO. 3 OF THE IMPUGNED TRIBUNAL ORDER THAT NOTICES ISSUED BY THE TRIBUNAL HAVE COME BACK UNSERVED WITH THE REMARKS OF THE POSTAL DEPARTMENT THAT ON ENQUIRY, NO SUCH ADDRESS WAS FOUND IN THAT AREA. IN REPLY, IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT THE ASSESSEE IS AN AGED PERSON AND DURING THE RELEVANT PERIOD, THE ASSESSEE WAS NOT RESIDING AT THE ADDRESS PROVIDED BY THE ASSESSEE BECAUSE THE ASSESSEE WAS NOT KEEPING GOOD HEALTH AND HE TEMPORARILY MOVED TO SOME DIFFERENT PLACE BECAUSE OF HEALTH REASONS AND THEREFORE, THE ASSESSEE WAS NOT AVAILABLE DURING THAT POINT OF TIME AT THE M.P. NO. 132/BANG/2019 (IN ITA NO. 543/BANG/2019) PAGE 2 OF 2 ADDRESS PROVIDED BY THE ASSESSEE. THE LD. DR OF REVENUE SUBMITTED THAT SINCE THE ASSESSEE HAS NOT INFORMED ABOUT HIS WHEREABOUTS TO THE TRIBUNAL, THIS EX- PARTE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF THE FACTS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE AND HENCE, IN VIEW OF RULE 24 OF ITAT RULES, 1963, WE RECALL THIS EX- PARTE TRIBUNAL ORDER AND FIX THIS APPEAL FOR HEARING ON 25.11.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 15 TH NOVEMBER, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.