M/s Image Labels Private Limited , Bangalore V. Assistant Commissioner of Income Tax CPC TDS , Ghaziabad

MA 144/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0101 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 18-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R KARUPPUSAMY
• Assessee Lawyers: ROHITESH BHAUWALA
• Keywords: Reasonable cause
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER [ M P NO. 1 44 /B ANG /201 9 (IN ITA NO.633/BANG/2019)] (ASSESSMENT YEAR S : 20 13 - 14 AND 2014 - 15 ) M/S. IMAGE LABELS PVT. LTD., NO.10, OFF KANAKAPURA MAIN ROAD, VAJARAHALLI, BENGALURU -560 062. PAN: A AACI 3830 P APPLICANT VS. THE ACIT, GHAZIABAD. RESPONDENT APPLICANT BY : SHRI. ROHITESH BHAUWALA , CA REVENUE BY : SHRI. S. R. KARUPPUSAMY , ADDL.C IT DATE OF HEARING : 2 0 / 12 /201 9 DATE OF PRONOUNCEMENT : 20 / 12 /201 9 O R D E R PER A. K. GARODIA: THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE ASSESSEE IN WHICH IT IS CONTENDED THAT THERE ARE APPARENT MISTAKES IN THE COMBINED EX-PARTE ORDER PASSED BY THE TRIBUNAL ON 19.07.2019 IN ITA NOS. 633 TO 644/BANG/2019 DATED 19.07.2019. IT IS SEEN THAT ONLY ONE MP IS FILED BY THE ASSESSEE ALTHOUGH THE APPEALS INVOLVED IN THE COMBINED TRIBUNAL ORDER ARE 12 APPEALS AND ONLY ONE MP IS FILED IN ITA NO.633/BANG/2019 AND IN THE COURSE OF HEARING OF THIS MP NO. 144/BANG/2019 (IN ITA NO.633/BANG/2019) PAGE 2 OF 3 MP, THIS WAS POINTED OUT TO LEARNED AR OF THE ASSESSEE AND IN REPLY, HE SUBMITTED THIS MP MAY BE HEARD AND THE ASSESSEE WILL FILE REMAINING 11 MPS IN DUE COURSE. ACCORDINGLY, THIS MP WAS HEARD CONSIDERING THIS MP AS MP FILED AGAINST TRIBUNAL ORDER IN ITA NO.633/BANG/2019. 2. IT IS THE CONTENTION OF THE ASSESSEE IN THE MP THAT THIS APPEAL WAS EARLIER FIXED FOR HEARING ON 27.08.2019 AND LATER ON, THE HEARING OF THE APPEALS WAS PREPONED TO 09.07.2019 BUT THE ASSESSEE COULD NOT COMMUNICATE TO THE LEARNED AR OF THE ASSESSEE REGARDING THE DATE OF HEARING FIXED BY THE TRIBUNAL ON 09.07.2019 AND BECAUSE OF THIS REASON, NOBODY COULD APPEAR ON 09.07.2019. IT IS SUBMITTED IN THE MP THAT UNDER THESE FACTS, IT SHOULD BE ACCEPTED THAT THERE IS A REASONABLE CAUSE FOR NON-APPEARANCE ON THIS DATE OF HEARING AND HENCE, AS PER RULE 24 OF THE ITAT RULES, 1963, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. LEARNED DR OF THE REVENUE SUBMITTED THAT THE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN THE FACTS OF THE PRESENT CASE AS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARING OF THE ASSESSEE ON THE DATE OF MP NO. 144/BANG/2019 (IN ITA NO.633/BANG/2019) PAGE 3 OF 3 HEARING FIXED FOR 09.07.2019 AFTER PREPONING THE HEARING EARLIER FIXED ON 21.08.2019. HENCE, WE RECALL THIS EX PARTE TRIBUNAL ORDER IN ITA NO.633/BANG/2019 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN REGULAR COURSE AND NOTICE SHOULD BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING AFTER COMPLETION OF HEARING. SD/- SD/- (BEENA PILLAI) JUDICIAL MEMBER (A. K. GARODIA) ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 20/12/2019 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE