Shri Shivaji Maharaj Co-op Credit Society, Bijapur V. Income-tax officer, Ward-1, Bijapur

MA 165/BANG/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 2628 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SIDDAPAJI
• Assessee Lawyers: PREETI PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A (SMC) BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER M.P NO.165, 303, 304 & 305/BANG/2018 (IN ITA NOS.703 TO 706/BANG/2018) (ASST. YEAR 2009-10& 2011-12 TO 2013-14) SHRI SHIVAJI MAHARAJ CO-OP CREDIT SOCIETY LTD., OPP: LAXMI TEMPLE MAIN ROAD, VIJAYAPUR. . APPELLANT VS. THE INCOME-TAX , WARD-1, VIJAYAPUR. . RESPONDENT APPELLANT BY : MS. PREETI PATEL, ADVOCATE RESPONDENT BY : SHRI P SIDDAPAJI, ADDL. CIT DATE OF HEARING : 5-10-2018 DATE OF PRONOUNCEMENT : -10-2018 O R D E R PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER : THESE MISC. PETITIONS ARE PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 27/3/2018 WITH THE SUBM ISSION THAT ON RECEIPT OF NOTICE OF HEARING, THE ASSESSEE HAS FORW ARDED THE APPEAL MEMO BY COURIER TO THEIR ADVOCATES M/S K.R PRASAD, HAVING THEIR OFFICE AT 44/1 A&B, FAIRFIELD LAYOUT, RACE COURSE R OAD, BENGALURU- 560 001. THE SAID COURIER WAS DELIVERED TO THE ADV OCATES OFFICE AFTER M.P NO.165 & 303,3 04&305/B/18 2 THE HEARING. THEREFORE ON THE DATE OF HEARING, NEI THER THE ADVOCATE NOR THE ASSESSEE COULD APPEAR BEFORE THE TRIBUNAL. THE NON APPEARANCE ON BEHALF OF ASSESSEE IS NEITHER WILLFUL NOR DELIBERA TE. THE IMPUGNED ORDER MAY BE RECALLED AND AN APPEAL MAY BE RE-HEARD AFRESH. 2. THE LD DR SUBMITTED THAT TRIBUNAL HAS DECIDED TH E ISSUE ON MERIT, THEREFORE NO INTERFERENCE IS CALLED FOR. 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBU NAL VIS-A-VIS MISC. PETITIONS, WE FIND THAT THERE IS A REASONABL E CAUSE IN THE NON APPEARANCE BEFORE THE TRIBUNAL, THEREFORE WE RECALL THE ORDER DATED 27/3/2018 AND DIRECT THE REGISTRY TO FIX THIS APPEA L FOR HEARING ON 19/11/2018. 4. IN THE RESULT, THE MISC. PETITION FILED BY THE A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH OCTOBER, 2018 . SD/- (SUNIL KUMAR YADAV ) JUDICIAL M EMBER BANGALORE DATED : 10/10/2018 VMS