M/s Kemwell Pvt Ltd, Bangalore V. Deputy Commissioner of Income tax, Bangalore

MA 138/BANG/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8414 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• 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. 138/BANG/2018 (IN ITA NO. 657 /BANG/201 6 ) ASSESSMENT YEAR : 20 10 - 11 M/S. KEMWELL PVT. LTD., KEMWELL HOUSE, 11, TUMKUR ROAD, BANGALORE 560 022. PAN: AAACK 5854 F VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11 (5), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI PRADEEP KUMAR, ADVOCATE REVENUE BY : SMT. R. PREMI, JCIT (DR) DATE OF HEARING : 2 7 .0 9 .2019 DATE OF PRONOUNCEMENT : 11 . 1 0.2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE REQUESTING FOR RECALL OF EX-PARTE TRIBUNAL ORDER DATED 31.01.2018. 2. IT IS SUBMITTED BY ASSESSEE IN THE M.P. THAT THIS APPEAL WAS EARLIER FIXED FOR HEARING ON 19.10.2017 AND ON THIS DATE, THE HEARING WAS ADJOURNED TO 28.11.2017. ON THIS DATE, THE HEARING WAS ADJOURNED TO 29.01.2018 BUT BY MISTAKE, THE LD. AR OF ASSESSEE NOTED THE DATE OF HEARING AS 31.05.2018 AND BECAUSE OF THIS REASON, NONE COULD APPEAR ON 29.01.2018. IT WAS SUBMITTED THAT IN VIEW OF THESE FACTS, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED IN VIEW OF RULE 24 OF ITAT RULES, 1963. HE SUBMITTED AN AFFIDAVIT OF SHRI PRADEEP KUMAR, COUNSEL OF THE ASSESSEE WHO NOTED THE DATE OF HEARING WRONGLY. THE LD. DR OF REVENUE SUBMITTED THAT THERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER. M.P. NO. 138/BANG/2018 (IN ITA NO. 657/BANG/2016) PAGE 2 OF 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS OF THE PRESENT CASE AS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON- APPEARANCE OF THE ASSESSEE ON 29.01.2018 AND HENCE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 28.11.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. 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 11 TH OCTOBER, 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.