M/s Laxminarayan Cotton Company , Raichur V. The Income Tax Officer, Ward-2 , Raichur

MA 257/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6988 (ITAT-BANGALORE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 20-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARUPPUSAMY S R ADD L
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 257/BANG/2018 (IN ITA NO. 18 4 /BANG/201 8 ) ASSESSMENT YEAR : 20 13 14 M/S. LAXMINARAYANA COTTON COMPANY, #7-5-150, DUTTA KRUPA, JAWAHAR NAGAR, RAICHUR 584103. PAN: A A AFL8171B VS. THE ITO, WARD 2, RAICHUR. APPELLANT RESPONDENT ASSESSEE BY : SHRI S. V. RAVISHANKAR , ADVOCATE REVENUE BY : S HRI KARUPPUSAMY S. R., ADD L. CIT (DR) DATE OF HEARING : 10 . 0 8 .201 8 DATE OF PRONOUNCEMENT : 10 . 0 8 .201 8 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 23.02.2018 FOR A. Y. 2013 14. IT IS SUBMITTED IN THE M. P. THAT THE ASSESSEE WAS SERVED WITH A DEFECT MEMO AND ALTHOUGH, THE HEA RING WAS FIXED ON 21.02.2018 AS PER ACKNOWLEDGEMENT CUM NOTICE ISSUED AT THE TIME OF FILING THE APPEAL ON 18.01.2018, THE ASSESSEE WAS UNDER THE IM PRESSION THAT TILL THE ASSESSEE IS NOT ABLE TO REMOVE THE DEFECTS AS PER D EFECT MEMO DATED 19.01.2018, THE APPEAL WILL NOT BE HEARD AND SINCE, THE ASSESSEE WAS NOT ABLE TO REMOVE THE DEFECTS BY 21.02.2018, THE ASSESSEE D ID NOT ATTEND THE SAID HEARING ON 21.02.2018. 2. THE LEARNED AR OF THE ASSESSEE REITERATED THE SA ME CONTENTIONS AND SUBMITTED THAT THE DEFECTS WERE REMOVED ON 27.02.2018. HE SUB MITTED THAT UNDER THESE FACTS, IT SHOULD BE ACCEPTED THAT THERE WAS REASONA BLE CAUSE FOR NON M.P. NO. 257/BANG/2018 (IN ITA NO. 184/BANG/2018) PAGE 2 OF 2 APPEARANCE AND THEREFORE, IN VIEW OF RULE 24 OF APP ELLATE TRIBUNAL RULES, 1963, THIS EXPARTE ORDER SHOULD BE RECALLED. IN REP LY, LEARNED DR OF THE REVENUE HAD NOTHING TO SAY. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN V IEW OF THE FACTS NOTED ABOVE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NO N APPEARANCE AND THEREFORE, IN VIEW OF RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THIS EXPARTE TRIBUNAL ORDER IS HEREBY RECALLED AND THE HEARING O F THIS APPEAL IS FIXED ON 10.09.2018.SINCE, THE DATE OF HEARING WAS PRONOUNCE D IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THIS M. P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING AFTER CONCLUSION OF HEARING. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 10 TH AUGUST, 2018. /MS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.