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

MA 17/BANG/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2740 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 14-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C N BIPIN
• Assessee Lawyers: ROHITESH BHAUWALA
• Keywords: Reasonable cause; TDS
• Section: 27; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND S HRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M .P. NO S . 1 7 TO 27/BANG/2020 (IN IT (TP) A NO S . 6 34 TO 644 /BANG/20 19 ) (ASS T. Y EAR S : 20 1 3 - 14 TO 2014 - 15 ) M/S IMAGE LABELS PVT. LTD., NO.10, OFF. KANAKAPURA MAIN ROAD, VAJARAHALLI, BANGALORE - 560 062 PAN NO.AAACI 3830P VS THE A CIT, C CPC, TDS, GHAZIABAD APPELLANT RESPONDENT PETITIONER BY : SHRI ROHITESH B HAU WALA, CA RESPONDENT BY : S HRI C.N.BIPIN, J CIT DATE OF HEARING : 06 - 03 - 2020 DATE OF PRONOUNCEMENT : 17 - 03 - 2020 O R D E R P ER A.K.GARODIA, A M: THESE 11 MPS ARE FILED BY THE ASSE S SEE AND THESE ARE DIRECTED AGAINST A COMBINED TRIBUNAL ORDER IN ITA NO.633 TO 644(B)/2019 DATED 19 - 07 - 2019. IN THESE MPS , THIS IS THE SUBMISSION OF THE ASSESSEE THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING FROM THE TRIBUNAL AND BECAUSE OF THIS , THE ASSESEE COULD NOT APPEAR BEFORE THE TRIBUNAL AND UNDER THESE FACTS, THE EX - PARTE TRIBUNAL ORDER WHICH SHOULD BE RECALLED IN VIEW OF RULE 24 OF ITAT RULES, 1963. M .P. NO S . 1 7 - 27 /BANG/20 20 (IN IT (TP) A NO S . 634 - 644 /B ANG/201 9 ) PAGE 2 OF 3 2. THE LD. COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT AGAINST THE SAME COMBINED TRI BUNAL ORDER WHICH INCLUDE S ONE MORE APPEAL I.E. ITA NO.633(B)/2019 , ONE MP WAS FILED BY T HE ASSES S EE EARLIER IN MP NO.144(B)/2019 DATED 20 - 12 - 2019 AND AS PER THIS TRIBUNAL ORDER, IT WAS HELD THAT THER E WAS REASONABLE CAUSE FOR NON - APPEAR ANCE O F THE THE ASSESSEE ON THE DATE OF HEARING FIXED ON 09 - 07 - 2019 AFTER PREPONING OF THE HEARING EARLIER FIXED ON 21 - 08 - 2019. AS PER THIS TRIBUNAL ORDER IN RESPECT OF ITA NO.133(B)/2019 , THE TRIBUNAL ORDER FOR WAS RECALLED IN RESPECT OF ITA NO.133(B)/2019 AND THE REGIS TRY WAS DIRECTED TO FIX THIS APPEAL FOR HEARING IN REGULAR COURSE. HE SUBMITTED THAT UNDER THESE FACTS AND IDENTICAL CIRCUMSTANCES, THE TRIBUNAL SHOULD RECALL THE COMBINED TRIBUNAL ORDER IN RESPECT OF THE REMAINING 1 1 APPEALS ALSO. 3. THE LD. D R OF T HE REVENUE ALTHOUGH SUBMITTED THAT THE TRIBUNAL ORDER SHOULD NOT BE RECALLED BUT HE COULD NOT POINT OUT ANY D IFFERENCE IN FACTS. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT ON 09 - 07 - 2019 , THE TRIBUNAL PASSED A COMBINED ORDER IN RESPECT OF 12 APPEALS I.E. 633 TO 644(B)/2019. OUT OF THIS, THE ASSESSEE MOVED A MISCELLANEOUS APPLICATION AGAINST THE TRIBUNAL ORDER IN ITA NO.633(B)/2019 DATED 09 - 07 - 2019 AND THE SAID MP WAS DISPOSED OF BY THE TRI BUNAL IN MP NO.144(B)/2019 DATED 20 - 12 - 2019. AS PER THIS MP ORDER , IT WAS HELD THAT THERE WAS REASONABLE CAUSE FOR NON - APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING FIXED I.E. 09 - 07 - 2019 AFTER PRE - PONING THE HEARING EARLIER FIXED ON 21 - 0 8 - 2019. ON THE SAME LINE, WE RECALL THIS COMBINED TRIBUNAL ORDER DATED 09 - 07 - 2019 IN RESPECT OF REMAINING ELEVEN APPEALS ALSO M .P. NO S . 1 7 - 27 /BANG/20 20 (IN IT (TP) A NO S . 634 - 644 /B ANG/201 9 ) PAGE 3 OF 3 I.E. ITA NOS. 634(B ) /2019 TO 644(B)/2019 AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING IN REGULAR COURSE AND NOTICE S HO ULD BE ISSUED TO BOTH PARTIES. IF THE APPEAL IN ITA NO.634(B)/2019 IS ALREADY FIXED FOR HEARING AS DIRECTED BY THE TRIBUNAL IN MP NO.144(B)/2019 DATED 20 - 12 - 2019 THEN THESE 11 APPEALS SHOULD BE FIXED BY THE REGISTRY ON THE SAME DATE AND IF THE SAID APPEAL I.E. 633(B)/2019 IS NOT YET FI XED FOR HEARING THEN ALL THE 12 APPEALS OF THE ASSESSEE SHOULD BE FIXED FOR HEARING ON THE SAME DATE. NOTICE SHOULD BE SENT TO BOTH SIDES. 5. IN THE RESULT, ALL THE 11 MPS FILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED ON THE CAPTION PAGE. SD/ - S D/ - ( PAVAN KUMAR GADALE ) ( A.K.GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED: 17 - 03 - 2020 A M* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR