H.M. Nataraj, Bangalore V. ACIT, Bangalore

MA 19/BANG/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4607 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-11-2013
• Assessment Year: misc
• Appeal Filed On: 18-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Assessee Lawyers: H N KHINCHA
• Keywords: Reasonable cause; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P.NOS.19 & 20/BANG/2010 (ARISING OUT OF IT(SS)A NOS.28 & 29/BANG/2009) ASSESSMENT YEAR : BLOCK PERIOD 1.4.96 TO 7.5.02 1) SHRI H.M. NATARAJ 2) SMT. M. RAJESHWARI, NO.20, ADARSH GARADI RESIDENCY, NHS ROAD, V.V. PURAM, BANGALORE 560 004. : APPLICANTS VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(4), BANGALORE. : RESPONDENT APPLICANTS BY : SHRI H.N. KHINCHA, C.A. RESPONDENT BY : SMT. JACINTA ZIMIK VASHAI, ADDL. C IT(DR) O R D E R PER GEORGE GEORGE K., JUDICIAL MEMBER THESE TWO MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEES FOR THE BLOCK ASSESSMENT PERIOD 1.4.1996 TO 7.6.2002 SEEKIN G FOR RECALL OF THE SEPARATE ORDERS OF THE TRIBUNAL DATED 18.12.09 AND 28.12.09 DISMISSING THE APPEALS FOR NON-APPEARANCE. M.P. NO.19 & 20/BANG/10 PAGE 2 OF 3 2. THE LD. AR SUBMITTED THAT THE ADDRESS OF THE ASS ESSEES WAS CHANGED FROM THE ADDRESS GIVEN IN THE MEMORANDUM O F APPEAL TO NO.20, ADARSH GARADI RESIDENCY, NHS ROAD, V.V. PURAM, BANG ALORE AND IN VIEW OF THE SAME THE NOTICES WERE NOT RECEIVED BY THE AS SESSEE. ONE OF NOTICES WAS SERVED AT THE ADDRESS OF HOTEL CITY CEN TRE WHICH WAS RECEIVED BY THE CASHIER BUT NOT GIVEN TO THE ASSESSEES. TH E LD. AR FURTHER SUBMITTED THAT THE NON-APPEARANCE OF THE ASSESSEES ON THE DATE OF HEARING WAS NEITHER INTENTIONAL NOR DELIBERATE BUT TO SUFFI CIENT AND REASONABLE CAUSE. THEREFORE, IT WAS PRAYED THAT THE ORDERS OF THE TRIBUNAL IN THE ABOVE CASES DATED 18.12.09 AND 28.12.09 MAY BE RECALLED F OR HEARING ON MERITS. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. FROM THE REASONS GIVEN FOR NON-PROSECUTION OF APPEA LS, WE ARE SATISFIED THAT THE NON-APPEARANCE OF THE ASSESSEES ON THE DAT E OF HEARING WAS FOR A REASONABLE CAUSE. WE THEREFORE RECALL THE ORDERS O F THE TRIBUNAL DATED 18.12.2009 AND 28.12.2009 AND DIRECT THE REGISTRY T O POST THE CASES FOR HEARING IN THE NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE A LLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF MAY, 2010. SD/- SD/- (A. MOHAN ALANKAMONY ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBE R BANGALORE, DATED, THE 24 TH MAY, 2010. DS/- M.P. NO.19 & 20/BANG/10 PAGE 3 OF 3 COPY TO: 1. APPLICANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.