Shri. K. Ramesh, Bellary V. ITO, Bellary

MA 2/BANG/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3515 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-04-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 12-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R TAYENG
• Assessee Lawyers: P DINESH
• Keywords: Reasonable cause

Judgement Text

PAGE 1 OF 2 M.P. NO.2/BANG/2010 1 IN THE INOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE SMT. P MADHAVI DEVI, J.M. AND SHRI A MOHAN ALANKAMONY, A.M. M.P.NO.2/BANG/2010 (ITA NO.606/BANG/2009) (ASST. YEAR 2004-05) SHRI K RAMESH, AS L/R OF LATE SRI K SURYANARAYANA, PROP: M/S GURUNATH RICE MILL, BOMMANAHALLI ROAD, BELLARY. -APPELLANT VS THE INCOME TAX OFFICER, WARD-1, BELLARY. - RESPONDENT APPELLANT BY : SHRI P DINESH RESPONDENT BY : SHRI R TAYENG O R D E R PER P MADHAVI DEVI : THIS APPLICATION IS FILED BY THE ASSESSEE U/S 25 4(2) OF THE I T ACT SEEKING RECALL OF THE ORDER OF THE TRIB UNAL DATED 12.11.2009 DISMISSING THE ASSESSEES APPEAL IN LIMI NI. 2. IT IS SUBMITTED BY THE ASSESSEE THAT THE AUTHOR IZED REPRESENTATIVE OF THE ASSESSEE HAD FILED HIS VAKALA T NAMA AND WHEN THE TRIBUNAL HAS FIXED THE DATE OF APPEAL HEARING, THE NOTIFICATION OF THE DATE OF HEARING OF THE APPEAL WAS NOT SPECIFIED BY THE TRIBUNAL EITHER TO THE ASSESSEE OR TO THE AUTHORIZED REPRESE NTATIVE, WHO PRESENTED THE APPEAL AND DUE TO THIS COMMUNICATION GAP, NONE PAGE 2 OF 2 M.P. NO.2/BANG/2010 2 APPEARED FOR THE ASSESSEE ON THE DATE OF HEARING. HE SUBMITTED THAT THE ABSENCE OF THE ASSESSEE ON THE DATE OF HEARING WAS DUE TO REASONABLE CAUSE AND WAS NOT WILLFUL OR WANTON. 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT TH E APPEAL OF THE ASSESSEE WAS DISMISSED ON THE FIRST DATE OF HEARING I.E. 12.11.2009 FOR NON-APPEARANCE OF THE ASSESSEE OR HI S AUTHORIZED REPRESENTATIVE. WE ARE TAKING INTO CONSIDERATION A LL THE REASONS GIVEN BY THE ASSESSEE AND FEEL THAT THE REASONS ARE JUSTIFIABLE. IN VIEW OF THE SAME, WE DEEM IT FIT AND PROPER TO RECA LL THE ORDER OF THE TRIBUNAL DATED 12.11.2009. WE FIX THE APPEAL F OR HEARING ON 21.5.2010. AS THE DATE OF HEARING HAS ALREADY BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE NEED BE GIVEN TO TH E PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS AL LOWED. SD/- SD/- (A MOHAN ALANKAMONY) (P MADHAVI D EVI) ACCOUNTANT MEMBER JUDICIAL MEMB ER BANGALORE, DT.27/4/2010 COPY TO : 1) THE ASSESSEE (2) THE REVENUE (3) TH E CIT(A) CONCERNED. (4) THE CIT CONCERNED. (5) THE DR (6) GUARD FILE. (7) GUARD FILE, NEW DELHI. MSP/26.4 BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.