M/s. Indeca Sporting Goods Private Limited, Bangalore V. Assistant Commissioner of Income-Tax, Bangalore

MA 246/BANG/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5522 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 13-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Assessee Lawyers: RITIKA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER M.P NO.246/BANG/2017 (IN IT(TP)A NO.445/BANG/2017) (ASST. YEAR 2012-13) INDECA SPORTING GOODS PVT. LTD., 2 ND FLOOR, UNIWORTH PLAZA, NO.20, SANKEY ROAD, BENGALURU. . APPELLANT VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU. . RESPONDENT APPELLANT BY : SHRI RITIKA, C.A RESPONDENT BY : DR. P.V PRADEEP KUMAR, ADDL. CIT DATE OF HEARING : 17-11-2017 DATE OF PRONOUNCEMENT : 17-11-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : BY WAY OF THIS MISC. PETITION (M.P), THE ASSESSEE SEEKS RECALL OF THE ORDER IN IT(TP)A NO.445/BANG/2017 DATED 21/8 /2017 OF THIS MP NO.246/B/17 2 TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE FOR ASS T. YEAR 2012-13 WAS DISMISSED FOR NON-PROSECUTION. 2. WE HAVE HEARD THE LD AUTHORIZED REPRESENTATIVE A S WELL AS LEARNED DEPARTMENTAL REPRESENTATIVE AND CONSIDERED THE REASONS EXPLAINED BY THE AR OF ASSESSEE IN SUPPORT OF THE M ISC. PETITION. IN THE AFFIDAVIT ACCOMPANYING THE M.P IT IS EXPLAINED THAT THE NOTICE FIXING THE HEARING ON 21/8/2017 OF THE APPEAL OF TH E ASSESSEE WAS RECEIVED BY THE FRONT DESK SECURITY GUARD OF JCSS C ONSULTING PVT. LTD., (WHICH ENTITY HAD LENT THE PREMISES WHICH IS THE REGISTERED OFFICE OF THE ASSESSEE) AND WAS INADVERTENTLY MISPLACED BY HIM WITHOUT INFORMING OR HANDING OVER THE NOTICE TO EITHER THE ASSESSEE OR ITS COUNSEL. THE AFFIDAVIT IN THIS REGARD HAS BEEN FIL ED BY THE DIRECTOR, OF JCSS CONSULTING PVT. LTD. IT IS IN THESE CIRCUMSTA NCES THAT THE ASSESSEE FAILED TO ATTEND THE HEARING FIXED BEFORE TRIBUNAL ON 21/8/2017. THEREFORE, IT IS PLEADED THAT DUE TO T HE PECULIAR FACTS AND CIRCUMSTANCES INVOLVED, THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE LD AR/ASSESSEE FOR HEARING ON 21/ 8/2017 BEFORE THE TRIBUNAL. MP NO.246/B/17 3 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND THE REASONS EXPLAINED BY THE LD AR AND THE ASSESSEE, WE ARE SAT ISFIED THAT THE ASSESSEE WAS HAVING REASONABLE CAUSE FOR NOT APPEAR ING BEFORE THE TRIBUNAL ON 21/8/2017 WHEN THE APPEAL OF THE ASSESS EE WAS CALLED FOR HEARING AND WAS DISMISSED FOR NON-PROSECUTION. FUR THER SINCE THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE, WIT HOUT ADJUDICATION ON MERITS, THEREFORE IN THE INTEREST OF JUSTICE, WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL DATED 21/8/2017 AND DIRECT TH E REGISTRY TO FIX THE APPEAL OF THE ASSESSEE FOR FRESH HEARING AND ADJUDI CATION ON 28/12/2017. SINCE THE DATE OF HEARING OF THE APPEA L IS ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED DOWN BY THE PARTI ES, THEREFORE NO SEPARATE NOTICE SHALL BE ISSUED. 4. IN THE RESULT, THE MISC. PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH NOVEMBER, 2017 . (SUNIL KUMAR YADAV) (JASO N P BOAZ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED : 17/11/2017 VMS MP NO.246/B/17 4 COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER SR. PRIVA TE SECRETARY, ITAT, BANGALORE.