Sri. S.L. Chandrashekar, Bengaluru V. Assistant Commissioner of Income Tax, circle-6(2)(1), Bengaluru

MA 276/BANG/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 2629 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 28-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SIDDAPPAJI
• Assessee Lawyers: SUDARSHAN K
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K GARODIA, ACCOUNTANT MEMBER M.P NO.276/BANG/2018 (IN ITA NO. 763/BANG/2018) (ASST. YEAR - 2013-14) SRI S.L CHANDRASHEKAR, NO.1400, 12 TH B CROSS, 2 ND STAGE, 2 ND PHASE, WOC ROAD, MAHALAKSHIPURAM, BENGALURU. . APPELLANT VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-6(2)(1), BENGALURU. . RESPONDENT APPELLANT BY : SHRI SUDARSHAN K, C.A RESPONDENT BY : SHRI P SIDDAPPAJI,JCIT DATE OF HEARING : 5-10-2018 DATE OF PRONOUNCEMENT : 10-10-2018 O R D E R PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER : THIS MISC. PETITION IS PREFERRED BY THE ASSESSEE A GAINST THE ORDER OF THE TRIBUNAL DATED 13/7/2018 WITH THE SUBMISSION THAT THE ASSESSEE M.P NO.276/B/18 2 COULD NOT APPEAR ON THE DATE OF HEARING FOR THE REA SONS EXPLAINED IN MISC. PETITION. 2. WE HAVE CAREFULLY EXAMINED THE MISC. PETITION AN D THE ORDER OF TRIBUNAL. WE FIND THAT THERE IS A REASONABLE CAUSE IN NON APPEARANCE OF THE ASSESSEE ON THE DATE FIXED. WE, THEREFORE, REC ALL OUR ORDER DATED 13/7/2018 AND DIRECT THE REGISTRY TO FIX THIS APPEA L FOR HEARING ON 19/11/2018. SINCE THE DATE OF HEARING HAS BEEN PRO NOUNCED IN THE OPEN COURT, NO FRESH NOTICE OF HEARING BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, THE MISC. PETITION FILED BY THE A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH OCTOBER, 2018 . SD/- SD/- (A.K GARODIA) (SUNI L KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE DATED : 10/10/2018 VMS COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER ASST. REGISTRAR, ITAT, BANGALORE M.P NO.276/B/18 3 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR. P. S ... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE .. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT.. 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..