M/s Divya Jyothi Credit Co-operative Society Lmited , Bangalore V. Income Tax Officer Ward-7(2)(1), Bangalore

MA 21/BANG/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9211 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NANDINI DAS A DDL
• Assessee Lawyers: S NAGARAJU
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 21/BANG/2019 (IN ITA NO. 2347 /BANG/201 8 ) ASSESSMENT YEAR : 20 13 14 M/S. DIVYAJYOTHI CREDIT CO OPERATIVE SOCIETY LTD., NO. 39, 8 TH F MAIN ROAD, JAYANAGAR 3 RD BLOCK, BENGALURU - 560011 PAN: A A A AD2194B VS. THE ITO, WARD 7 (2) (1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI S. NAGARAJU , ADVOCATE REVENUE BY : S MT. NANDINI DAS , ADD L. CIT (DR) DATE OF HEARING : 29 . 0 3 .201 9 DATE OF PRONOUNCEMENT : 29 . 0 3 .201 9 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER:- THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX PARTE TRIBUNAL ORDER DATED 21.12.2018 FOR A. Y. 2013 14. IT IS SUBMITTED IN THE M. P. THAT THE ASSESSEE HAS EXPLAINED THE REASONS FOR REPRESENTATION IN THE AFFIDAVIT ENCLOSED WITH THE M. P. IN THE AFFIDAVIT, IT IS STATED THAT THE ASSESSEE WAS UNDER THE IMPRESSION THAT THE POWER OF ATTORNEY FILED WITH CIT (A) WAS SUFFICIENT AND THEREFORE, NO FRESH POWER OF ATTORNEY WAS SENT BY THE ASSESSEE TO THE AR OF THE ASSESSEE. IT IS ALSO STATED THAT ON SOME OCCASIONS, THE AR OF THE ASSESSEE APPEARED BEFORE THE TRIBUNAL WITHOUT POWER OF ATTORNEY TO SEEK ADJOURNMENT AND THE SAME WAS GRANTED BUT ON 03.12.2018, THE APPEAL WAS HEARD EX PARTE BECAUSE NONE APPEARED BEFORE THE TRIBUNAL WITH POWER OF ATTORNEY. 2. IN COURSE OF HEARING, LEARNED AR OF THE ASSESSEE REITERATED THE SAME CONTENTION AND SUBMITTED THAT IN THE FACTS OF THE PRESENT CASE AND IN THE INTEREST OF JUSTICE, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED IN VIEW OF RULE 24 OF APPELLATE TRIBUNAL RULES, 1963. IN REPLY, LEARNED DR OF THE REVENUE OPPOSED THE RECALLING OF THE TRIBUNAL ORDER BY SUBMITTING THAT THE REASONS GIVEN ARE NOT SUFFICIENT. M.P. NO. 21/BANG/2019 (IN ITA NO. 2347/BANG/2018) PAGE 2 OF 2 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF THE FACTS NOTED ABOVE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE AND THEREFORE, IN VIEW OF RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THIS EXPARTE TRIBUNAL ORDER IS HEREBY RECALLED AND THE HEARING OF THIS APPEAL IS FIXED ON 27.05.2019.SINCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THIS M. P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING AFTER CONCLUSION OF HEARING. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 29 TH MARCH, 2019. /MS/ 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.