UEI Electronics Private Limited, Bangalore V. Deputy Commissioner of Income tax, Circle - 7(1)(1), Bangalore

MA 143/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8580 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K BIJU
• Keywords: Reasonable cause; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO.143/BANG/2019 (IN ITA NO. 934 /BANG/201 9 (ASSESSMENT YEAR: 201 4 - 15 ) M/S. UEI ELECTRONICS PVT. LTD., NO.49, 1 ST FLOOR, EAST WING, KHANIJA BHAWAN, RACE COURSE ROAD, BANGALORE - 560 001 .APPELLANT PAN AAACU 9402D VS. DY . COMMISSIONER OF INCOME T AX, CIRCLE 7(1)(1), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI NAGESWAR RAO, ADVOCATE. REVENUE BY: SHRI M.K. BIJU, ADDL. CIT (D.R) DATE OF HEARING : 1 0 .01 .20 20 DATE OF PRONOUNCEMENT : 17 .01 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED MISC. PETITION IN ITA NO.934/BANG/2019 AGAINST THE EXPARTE ORDER OF TRIBUNAL DT.31.07.2019 WITH PRAYING FOR RECALLING THE ORDER / SET ASIDE THE ORDER. 2 M.P. NO. 143/BANG/2019 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT ON THE DATE OF HEARING, THERE WAS NO APPEARANCE BY THE ASSESSEE OR BY THE LD. AR. HENCE THE APPEAL WAS DISMISSED FOR NON - PROSECUTION AND PRAYED FOR RECALLING OF THE ORDER AND PROVIDE ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CASE ON MERITS . C ONTRA, THE LD. DR HAS NO SERIOUS OBJECTIONS. 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE TRIBUNAL HAS PASSED THE EXPARTE ORDER DISMISSING THE APPEAL FOR NON - PROSECUTION. WE FOUND THERE IS A REASONABLE CAUSE AND THE EXPLANATIONS SUBMITTED BY THE LD. A.R. WE CONSIDERING THE FACTS AND SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE RECALL THE ORDER DT.31.07.2019 AND AS PRAYED BY THE LD. AR THE CASE IS POSTED FOR HEARING ON 31.03.2020. ACCORDINGLY WE DIRECT THE REGISTRY TO POST THE CASE FOR HEARING ON THE SAID DATE AND SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT BEFORE BOTH THE PARTIES. NO SEPARATE NOTICE IS REQUIRED. IF THE ASSESSEE H AS TO FILE A PAPER BOOK AND THE SAME BE FILED AS PER THE ITAT RULES BEFORE THE DATE OF HEARING AND WE ORDER ACCORDINGLY. 3. 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 7 .01 . 20 20 . *REDDY GP 3 M.P. NO. 143/BANG/2019 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE