M/s.E-Vector(India) Pvt. Ltd., Bangalore V. ITO-Ward-2(1)(4), Bangalore

MA 257/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5959 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR AJITH
• Assessee Lawyers: MALLAH RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SM C - C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER MP NO. 257/BANG/2017 (IN ITA NO. 1751 /BANG/2016 ) ASSESSMENT YEAR : 2012 - 13 M/S. E-VECTOR (INDIA) PVT. LTD., C/O. R. PRASANNA KUMAR & CO., NO. 84/1, NEAR BANK OF BARODA, 8 TH CROSS, MALLESWARAM, BANGALORE 560 003. PAN: AAACE 7906 J VS. THE INCOME TAX OFFICER, WARD 2 (1) (4), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI MALLAHRAO, ADVOCATE REVENUE BY : SHRI KUMAR AJITH, ADDL. CIT (DR) DATE OF HEARING : 1 5 .1 2 .2017 DATE OF PRONOUNCEMENT : 15 .1 2 .2017 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER; THIS M.P. IS FILED BY THE ASSESSEE AND THIS IS DIRE CTED AGAINST A TRIBUNAL ORDER DATED 21.04.2017 FOR ASSESSMENT YEAR 2012-13. 2. IN THIS MP, THIS IS THE SUBMISSION OF THE ASSESS EE THAT WHILE COMING TO THE TRIBUNAL, MR. ARAVINDA S.N., ADVOCATE, WHO WAS TO REPRESENT THE CASE OF THE ASSESSEE BEFORE THE TRIBUNAL, MET WITH AN ACCIDENT AND THEREFORE, HE HAD TO RUSH TO THE HOSPITAL INSTEAD OF COMING TO THE TRIBU NAL AND FOR THIS REASON, NOBODY COULD APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. 10.04.2017 AND THEREFORE, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED BECAUSE THE REASONS OF NON-APPEARANCE ARE JUST AND PROPER. THE LD. DR OF REVENUE SUBMITTED THAT THIS TRIBUNAL ORDER SHOULD NOT BE RE CALLED. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN V IEW OF THIS SUBMISSION OF THE ASSESSEE THAT MR. ARAVINDA .S.N., ADVOCATE AND AR O F THE ASSESSEE MET WITH MP NO.257/BANG/2017 (IN ITA NO.1751/BANG/2016) PAGE 2 OF 2 AN ACCIDENT WHILE COMING TO THE TRIBUNAL TO ATTEND THE HEARING ON 10.04.2017, I AM SATISFIED WITH THE REASONING GIVEN BY THE ASSESS EE FOR NON-APPEARANCE AND THEREFORE, AS PER RULE 24 OF INCOME TAX APPELLATE T RIBUNAL RULES, 1963, I RECALL THIS EX-PARTE TRIBUNAL ORDER DATED 21.04.2017 AND D IRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 19.12.2017. SINCE THE DATE O F HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 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 15 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.