M/s Hothur Traders , Ballari V. Joint Commissioner of INcome Tax , Ballari

MA 160/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6992 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Assessee Lawyers: B S BALACHANDRAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 160/BANG/2018 (IN ITA NO. 1889 /BANG/201 6 ) ASSESSMENT YEAR : 201 1 - 1 2 M/S. HOTHUR TRADERS, PLOT NOS. 5,6,7&8, HOTHUR HOUSE, INFANTRY ROAD, BALLARI 583 101. PAN: AAEFJ7705H VS. THE JOINT COMMISSIONER OF INCOME TAX, BALLARI. APPELLANT RESPONDENT APPELLANT BY : SHRI B.S. BALACHANDRAN, ADVOCATE RESPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 20 . 0 7 .2018 DATE OF PRONOUNCEMENT : 03 . 0 8 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THE ASSESSEE IS SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 03.11.2017. IT IS SUBMITTED IN THE M.P. THAT THE ASSESSEE HAS A SI STER CONCERN WITH IDENTICAL NAME I.E. M/S. HOTHUR TRADERS 100% EOU AND WHILE NO TING DOWN THE ADJOURNED DATE OF HEARING ON 04.10.2017 IN RESPECT OF TWO APP EALS OF THAT ASSESSEE, BEING ITA NOS. 20 & 32/BANG/2016, THE LD. AR OF ASS ESSEE MR. B.S. BALACHANDRAN, ADVOCATE COMMITTED A MISTAKE AND CONS IDERED THAT THE HEARING OF THE APPEAL IN THE PRESENT CASE IS ADJOURNED TO 2 2.11.2017 INSTEAD OF 01.11.2017 BECAUSE OF SIMILARITY IN THE NAMES. HE SUBMITTED THAT BECAUSE OF THIS REASON, NOBODY COULD APPEAR BEFORE THE TRIBUNA L ON THE APPOINTED DATE OF HEARING OF THIS APPEAL ON 01.11.2017. THE ASSESSEE HAS ALSO SUBMITTED THE COPY OF TRIBUNAL ORDER DATED 19.01.2018 WITH THE DA TE OF HEARING ON 22.11.2017 IN ITA NOS. 20 & 32/BANG/2016 IN THE NAME OF M/S. H OTHUR TRADERS 100% EOU. IN COURSE OF HEARING BEFORE US, THE LD. AR OF ASSES SEE REITERATED THE SAME CONTENTIONS AND SUBMITTED THAT UNDER THESE FACTS, I T SHOULD BE ACCEPTED THAT M.P. NO. 160/BANG/2018 (IN ITA NO. 1889/BANG/2016) PAGE 2 OF 2 THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE AND T HEREFORE, AS PER RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963 THIS E X-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. THE LD. DR OF REVENUE SUBMITTE D THAT THE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 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 01.11.2017 AND THEREFORE, WE RECALL THE EX-PARTE TR IBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 11.10.2018. 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/- SD/- (N.V. VASUDEVAN) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 03 RD AUGUST, 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.