M/s Samrudha Souharda Credit Co-operative Limited , Bangalore V. Income Tax Officer Ward-5(2)(4), Bangalore

MA 143/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6852 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 22-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K N DHANDA
• Assessee Lawyers: GURUPRASAD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 143/BANG/2018 (IN ITA NO. 9 26 /BANG/201 8 ) ASSESSMENT YEAR : 201 3 - 1 4 M/S. SAMRUDHA SOUHARDA CREDIT CO-OPERATIVE LTD., NO. 518/A, 3 RD MAIN, BANASHANKARI 1 ST STAGE, SRINAGAR, BANGALORE 560 050. PAN: ABDFS9268A VS. THE INCOME TAX OFFICER, WARD 5 (2) (4), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI GURUPRASAD, CA RESPONDENT BY : SHRI K.N. DHANDAPANI, JCIT (DR) DATE OF HEARING : 20 . 0 7 .2018 DATE OF PRONOUNCEMENT : 27 . 0 7 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THE ASSESSEE IS SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 20.04.2018. IN THIS M.P., IT IS SUBMITTED THAT THE PERSON WHO OVER SEES THE TAX MATTERS OF THE ASSESSEE SOCIETY MRS. SHARADA, THE CEO OF THE SOCIE TY WAS AWAY ON LEAVE ON THE SAID DATE OF HEARING DUE TO ACUTE PAIN IN THE F RACTURED LEG AND HAD TO SEEK MEDICAL ATTENTION. IN SUPPORT OF THIS CONTENTION, THE ASSESSEE HAS ALSO SUBMITTED AN AFFIDAVIT OF MRS. SHARADA AND ALSO THE MEDICAL CERTIFICATE. IN COURSE OF HEARING OF THE M.P., THE LD. AR OF ASSESS EE REITERATED THE SAME CONTENTIONS WHICH WERE SUBMITTED IN THE M. P. AS NO TED ABOVE AND SUBMITTED THAT UNDER THESE FACTS, IT SHOULD BE ACCEPTED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE AND THEREFORE, AS PER RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. THE LD. DR OF REVENUE SUBMITTED THAT THE TRIBUNAL ORDER SHO ULD NOT BE RECALLED. M.P. NO. 143/BANG/2018 (IN ITA NO. 926/BANG/2018) PAGE 2 OF 2 2. WE HAVE CONSIDERED THE FACTS AND RIVAL ARGUMENTS AND WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF TH E ASSESSEE ON 12.04.2018 AND THEREFORE, WE RECALL THE EX-PARTE TR IBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 30.07.2018. SINCE THE DATE O F HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS RE QUIRED TO BE ISSUED. 3. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 27 TH JULY, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.