M/s.Pathi Investments (Pvt) Ltd., Bangalore V. Income Tax Officer, Bangalore

MA 270/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5952 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 09-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI JT
• Assessee Lawyers: DR VISHNU BHARATH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P. NO.270/BANG/2017 [IN ITA NO. 2126/BANG/2016 ] ASSESSMENT YEAR : 2013 - 14 M/S. PATHI INVESTMENTS (PVT) LTD., NO.112, NAGARTHPET ROAD, BENGALURU 560 053. PAN: AABCP 3251A VS. THE INCOME TAX OFFICER, WARD 5(1)(2), BANGALORE. APP L IC ANT RESPONDENT APP L IC ANT BY : DR. VISHNU BHARATH, CA RESPONDENT BY : SMT. PADMA MEENAKSHI, JT.CIT(DR)(ITAT) DATE OF HEARING : 15.12 .2017 DATE OF PRONOUNCEMENT : 22 . 12 .2017 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPLICATION IS PREFERRED UNDER RULE 24 O F THE ITAT RULES WITH A REQUEST FOR RECALLING OF THE ORDER DATED 31.10.20 17 WHEREBY THE MP FILED BY THE ASSESSEE WAS DISMISSED ON ACCOUNT OF NON-APP EARANCE OF THE ASSESSEE. IN THIS APPLICATION, THE ASSESSEE HAS EX PLAINED THAT THE NOTICE OF HEARING WAS RECEIVED AFTER THE CONCLUSION OF HEARIN G, THEREFORE THE ABSENCE OF THE ASSESSEE ON THE DATE FIXED WAS NOT INTENTION AL BUT DUE TO MP NO.270/BANG/2017 PAGE 2 OF 3 CIRCUMSTANCES MENTIONED ABOVE. IN THE LIGHT OF THE SE FACTS, THE LD. COUNSEL FOR THE ASSESSEE REQUESTED FOR RECALLING OF THE ORD ER DATED 31.10.2017. 2. THE LD. DR OPPOSED THE CONTENTIONS OF THE ASSES SEE. 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBU NAL IN MP NO.214/BANG/2017 DATED 31.10.2017, WE FIND THAT THE RE IS VALID REASON FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG. ACCORDINGLY, WE RECALL THE ORDER DATED 31.10.2017 AND DIRECT THE RE GISTRY TO FIX THE MP NO.214/BANG/2017 FOR HEARING ON 05 TH JANUARY, 2018 (05.01.2018). SINCE THE DATE OF HEARING WAS MENTIONED IN THE OPEN COURT , NO FRESH NOTICE WILL BE SENT TO THE PARTIES. 4. IN THE RESULT, THE APPLICATION OF THE ASSESSEE I S ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF DECEMBER, 2017. SD/- SD/- ( INTURI RAMA RAO ) ( SUNIL KUMAR YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 22 ND DECEMBER, 2017. / D ESAI S MURTHY / MP NO.270/BANG/2017 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.