M/s. Akshayakalpa Farms and Foods Pvt Ltd, Tiptur V. Assistant Commissioner of Income Tax Circle-1 , Tumkur

MA 253/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6993 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 13-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NANDINI BENGALURU
• Assessee Lawyers: BERULAL SUTHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER M.P. NO.253/BANG/2018 [IN I TA NO. 2714/BANG/2017] ASSESSMENT YEAR : 2014 - 15 AKSHYAKALPA FARMS & FOODS PVT. LTD., 382/2, SHARADA NAGAR, TIPTUR, TUMAKURU DISTRICT. PAN: AAICA 4264B VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, TUMAKURU. APPELLANT RESPONDENT APPELLANT BY : SHRI BERULAL SUTHAR, CA RE SPONDENT BY : SMT. NANDINI, ADDL .CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 10. 0 8 .201 8 DATE OF PRONOUNCEMENT : 18 .08.2018 O R D E R PER N.V. VASUDEVAN, JUDICIAL MEMBER THIS IS A MISCELLANEOUS PETITION FILED BY THE ASS ESSEE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 [THE ACT] PRAYING FOR AN ORDER RECALLING THE ORDER DATED 23.04.2018 DISMISSING THE APPEAL OF THE ASSES SEE FOR NON- PROSECUTION. 2. IT HAS BEEN STATED IN THIS PETITION THAT THE TR IBUNAL DISMISSED THE APPEAL FOR NON-PROSECUTION BECAUSE ON THE DATE OF H EARING AN APPLICATION FOR ADJOURNMENT WAS MADE BY A CA FIRM ON BEHALF OF THE ASSESSEE ON THE GROUND THAT THE AR WAS OUT OF STATION, BUT THE CA F IRM HAD NOT FILED THE M.P. NO.253/BANG/2018 PAGE 2 OF 2 POWER OF ATTORNEY OF THE ASSESSEE APPOINTING THEM A S THEIR AUTHORISED REPRESENTATIVE. IT HAS FURTHER BEEN STATED THAT BY OVERSIGHT THE POWER OF ATTORNEY WAS NOT FILED IN THE REGISTRY. THE ASSESS EE HAS THEREFORE SOUGHT RECALLING OF THE ORDER OF TRIBUNAL AS THERE WAS NO INTENTIONAL OR DELIBERATE ATTEMPT TO PROTRACT THE PROCEEDINGS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE ARE SAT ISFIED THAT THE NON- APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING W AS DUE TO BONAFIDE, REASONABLE AND SUFFICIENT CAUSE. HENCE, WE RECALL THE ORDER DATED 23.04.2018. THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 24.10.2018. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT , HENCE NO NOTICE WILL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF AUGUST, 2018. SD/- SD/- ( JASON P. BOAZ ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 17 TH AUGUST, 2018. / D ESAI S MURTHY / COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT( A) 5. THE DR, ITAT, BANGALORE. 6 . GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.