The Coffee Board Employees Co-operative Society Ltd, Bangalore V. Income-Tax Officer, Bangalore

MA 251/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5972 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEERA SRIVASTAVA
• Assessee Lawyers: CHYTHANYA V L
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER MP NO. 251/BANG/2017 (IN ITA NO. 1 03 7 /BANG/201 7 ) ASSESSMENT YEAR : 20 12 - 13 M/S. THE COFFEE BOARD EMPLOYEES CO OPERATIVE SOCIETY LTD., NO. 1, DR. AMBEDKAR VEEDHI, COFFEE BOARD BUILDING, BANGALORE 560 001. PAN: AABAT3006B VS. THE ITO, (EXEMPTIONS), WARD 2, BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI CHYTHANYA V. L., ADVOCATE REVENUE BY : S MT. MEERA SRIVASTAVA , ADDL. CIT (DR) DATE OF HEARING : 08 . 1 2 .201 7 DATE OF PRONOUNCEMENT : 08 .1 2 .2017 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER; THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL O F EX PARTE TRIBUNAL ORDER DATED 28.07.2017 FOR A. Y. 2012 - 13. 2. IT IS SUBMITTED IN THE M. P. THAT THE ADVOCATE O F THE ASSESSEE WHILE COMING TO THE TRIBUNAL TO ATTEND THE HEARING MET WITH ROAD AC CIDENT AND FOR THIS REASON, NONE COULD APPEAR. 3. IN VIEW OF THE FACTS NOTED ABOVE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE ON BEHALF OF THE ASSESSEE AND TH EREFORE, IN VIEW OF RULE 24 OF TRIBUNAL RULES, 1963, THIS EX PARTE TRIBUNAL ORD ER IS RECALLED AND REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 14.12.201 7 AND SINCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE N OTICE OF HEARING IS REQUIRED TO BE ISSUED. MP NO. 251/BANG/2017 (IN ITA NO. 1037/BANG/2017) PAGE 2 OF 2 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 8 TH DECEMBER, 2017. /MS/ COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.