Smt G Lakshmi Aruna, Bellary V. Deputy Commissioner of Income tax, Bangalore

MA 20/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2943 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-04-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 23-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR K SHANKAR PRASAD J
• Assessee Lawyers: B S BALACHANDRAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER MISC.PETN.NO.20/BANG/2015 (IN ITA NO. 1812 / BANG/20 1 4 ) ( ASSESSMENT YEAR: 2006 - 07 ) SMT.G.LAKSHMI ARUNA, NO.8, SIRUGUPPA ROAD, BELLARY - 583101 PAN : AFJPA5974P PETITIONER VS. DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 1 ( 3 ), BANGALORE. RESPONDENT PETITIONER BY: SHRI B.S. BALACHANDRAN, ADVOCATE RESPONDENT BY: DR.K.SH ANKAR PRASAD, JCIT(DR). DATE OF HEARING : 17/04/2015. DATE OF PRONOUNCEMENT: 17 /0 4 /2015. O R D E R PER SMT. P.MADHAVI DEVI, JM : THIS MISC. PETITION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 01/12/2 014 DISMISSING THE ASSESSEE S APPEAL IN LIMINE FOR NON - APPEARANCE BY THE ASSESSEE OR HER COUNSEL. IN THE APPLICATION U/S 254(2) OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] IT IS STA T ED BY THE ASSESSEE THAT THE COUNSEL FOR THE PETITIONER COULD NOT COME TO ITA NO . 1812 /BANG/201 3 SMT.G.LAKSHMI ARUNA PAGE 2 OF 2 THE TRIBUNAL ON TIME AS HE MET WITH AN ACCIDENT AND THEREFORE, IT IS REASONABLE CAUSE FOR NON - APPEARANCE ON 01/12/2014. 2. HAVING REGARD TO THE CONTENTION OF THE ASSESSEE IN THE MISC. PETITION, WE FIND THAT THERE WAS REASONABLE CAUSE FOR NON - APPEARANCE OF THE COUNSEL ON THE DATE OF HEARING OF THE APPEAL ON 01/12/2014. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 01/12/2014 AND FIX THE APPEAL FOR HEARING ON 29/06/2015. AS THE DATE OF HEARING HAS BEEN ANNO UNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN. 3. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALLOWED. P RONOUNCED IN THE OPEN COURT ON 17 TH APRIL, 2015 S D/ - S D/ - (JA SON P BOAZ) (SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE