M/s Habitat Venture Constructions P ltd, Bangalore V. Deputy Commissioner of Income tax, Bangalore

MA 25/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5516 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVASAN JT
• Assessee Lawyers: D S VIVEK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC - A BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER M.P. NO.25/BANG/2017 [IN ITA NO.1704/BANG/2016] ASSESSMENT YEAR : 2012-13 M/S. HABITAT VENTURE CONSTRUCTION PVT. LTD., 2210, 4 TH CROSS, IST MAIN ROAD, VIJAYANAGAR, 2 ND STAGE, BENGALURU 560 040. PAN: AABCH 5395R VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BANGALORE. APPLICANT RESPONDENT APPPLICANT BY : SHRI D.S. VIVEK, CA RESPONDENT BY : SHRI A.R.V. SREENIVASAN, JT.CIT(DR)(ITAT) DATE OF HEARING : 03.03.2017 DATE OF PRONOUNCEMENT : 28.04.2017 O R D E R THIS MISCELLANEOUS PETITION HAS BEEN PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF TRIBUNAL DATED 27.12. 2016 IN ITA NO.1704/BANG/2016 WITH A REQUEST FOR RECALLING THE ORDER ON THE GROUND THAT ASSESSEE HAS RECEIVED THE NOTICE ONLY ON 26.12 .2016, WHERE THE MATTER WAS LISTED ON 27.12.2016. THEREFORE, ON ACC OUNT OF PAUCITY OF TIME, THE ASSESSEE COULD NOT CONTACT ITS AUTHORISED REPRE SENTATIVE. THEREFORE, ABSENCE OF ASSESSEE AT THE TIME OF HEARING OF APPEA L WAS NOT INTENTIONAL, MP NO.25/BANG/2017 PAGE 2 OF 2 BUT DUE TO CIRCUMSTANCES MENTIONED ABOVE. THEREFOR E, IN THE INTEREST OF JUSTICE, THE ORDER MAY BE RECALLED. 2. HAVING CAREFULLY EXAMINED THE MISCELLANEOUS PETI TION VIS--VIS THE ORDER OF TRIBUNAL, I FIND THAT THERE IS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE FIXED FOR HEARING. ACC ORDINGLY I RECALL THE ORDER DATED 27.12.2016 AND DIRECT THE REGISTRY TO LIST TH E APPEAL FOR HEARING ON 11 TH MAY, 2017 (11.05.2017). PARTIES BE INFORMED ACCO RDINGLY. PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF APRIL, 2017. SD/- (SUNIL KUMAR YADAV ) JUDICIAL MEMBER BANGALORE, DATED, THE 28 TH APRIL, 2017. / D ESAI S MURTHY / COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.