V. Ravindranath, Bangalore V. ACIT, Bangalore

MA 14/BANG/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7948 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 29-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SARAVANAN
• Assessee Lawyers: K KIRAN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE SHRI N BARATHVAJA SANKAR, VICE RESIDENT AND SMT. P MADHAVI DEVI, JUDICIAL MEMBER M.P NO.14/BANG/2012 (IN ITA NO.1013/BANG/2010) (ASST. YEAR - 2006-07) 1) SHRI V. RAVINDRANATH, NO.448, 6 TH MAIN, II BLOCK, B.S.K III STAGE, III PHASE, BENGALURU-560 085. PAN NO.AFLPR 0926A. M.P NO.15/BANG/2012 (IN ITA NO. 712/BANG/2011) (ASST. YEAR - 2006-07) 2) SMT. LAKSHMIDEVAMMA NO.55, II MAIN, ROYAL PLACID, HARLUR VILLAGE, BANGALORE-560 085 PAN NO.AERPL 4466 L. . APPELLANTS VS. THE ASST. COMMISSIONER OF INCOME-TAX (OSD), RANGE-4, BENGALURU. . RESPONDENT APPELLANT BY : SHRI K KIRANKUMAR, ADVOCATE RESPONDENT BY : SHRI B SARAVANAN, JCIT DATE OF HEARING : 04-05-2012 DATE OF PRONOUNCEMENT : 04-05-2012 MP NOS.14 &15/B/12 2 O R D E R PER SMT. P MADHAVI DEVI, JUDICIAL MEMBER BOTH ARE MISC. PETITIONS FILED BY THE RESPECTIVE AS SESSEES SEEKING RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NOS.1013/BANG/2010 AND 712/BANG/2011 DATED 8.2.2012 DISMISSING THE ASSESSEES APPEALS IN LIMINE FOR NON- PROSECUTIO N. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED O N THE DATE OF HEARING THAT THE COUNSEL APPEARED BEFORE THE HONBL E TRIBUNAL @ 10.48 AND, BY THAT TIME, THE CASE WAS CALLED-OUT AN D THE HONBLE TRIBUNAL WAS PLEASED TO DISMISS THESE CASES FOR NON -PROSECUTION BY PASSING AN EX-PARTE ORDER. IT IS ALSO SUBMITTED THAT THE LEARNED COUNSEL FOR THE ASSESSEE WAS STRUCK IN TRAFFIC-JAM OF MAJESTIC/GANDHI NAGAR AREA AND DUE TO WHICH, HE WAS LATE BY FEW MIN UTES AND, THEREFORE, NON-APPEARANCE IS NEITHER WILLFUL NOR WA NTED. 3. HAVING HEARD BOTH THE PARTIES AND HAVING CONSIDE RED THE RIVAL CONTENTIONS AND ALSO IN VIEW OF THE RULE 24 OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NOS.1013/BANG/2010 AND 712/B ANG/2011 DATED MP NOS.14 &15/B/12 3 8.2.2012. THE APPEALS ARE POSTED FOR HEARING ON 25 .6.2012. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE NEED BE GIVEN. 4. IN THE RESULT, THE MISC. PETITIONS FILED BY THE ASSESSEES ARE ALLOWED. SD/- SD/- (N BARATHVAJA SANKAR) (P MADHAVI DEVI) VICE PRESIDENT JUDICIAL MEMBER VMS. BANGALORE DATED : 04/05/2012 COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER ASST. REGISTRAR, I TAT, BANGALORE.