Shri.Madhukar Prabhu.B.V, Chickmagalur V. DCIT-Central Circle-2(3), Bangalore

MA 266/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5964 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR AJITH
• Assessee Lawyers: MALLAH RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER MP NOS. 265 TO 268/BANG/2017 (IN ITA NO S . 1778 TO 1781/BANG/2016 ) ASSESSMENT YEAR S : 2007 - 08 TO 2009 - 10 & 2011 - 12 SHRI MADHUKAR PRABHU B.V., VIJAYASHREE, M.G ROAD, CHIKMAGALUR. PAN: AISPP 7355B VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (3), 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; ALL THESE FOUR M.PS. ARE FILED BY THE ASSESSEE AND THESE ARE DIRECTED AGAINST A COMBINED EX-PARTE TRIBUNAL ORDER DATED 11.04.2017 F OR ASSESSMENT YEARS 2007-08 TO 2009-10 AND 2011-12. 2. ALL THESE FOUR MPS WERE HEARD TOGETHER AND ARE B EING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. IN THIS FOUR IDENTICAL MPS, THIS IS THE SUBMISSION OF THE ASSESSEE THAT WHILE COMING TO THE TRIBUNAL, MR. ARAVINDA S.N., ADVOCATE AND AR OF THE ASSESSEE, WHO HAD TO REPRESENT THE CASE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 10.04.2 017, MET WITH AN ACCIDENT AND THEREFORE, HE HAD TO RUSH TO THE HOSPITAL INSTE AD OF COMING TO THE TRIBUNAL AND FOR THIS REASON, NOBODY COULD APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. 10.04.2017 AND THEREFORE, THIS EX-PART E 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 SH OULD NOT BE RECALLED. MP NOS. 265 TO 268/BANG/2017 (IN ITA NOS. 1778 TO 1781/BANG/2016) PAGE 2 OF 2 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 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 COMBINED ORDER DATED 11.04.2017 AND D IRECT THE REGISTRY TO FIX ALL THESE FOUR APPEALS FOR HEARING ON 19.12.2017. SINC E THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, ALL THE FOUR MPS FILED BY THE ASS ESSEE ARE ALLOWED. 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.