M/s. Silver Audio System Pvt Ltd, Bangalore V. Assistant Commissioner of Income Tax, Circle-6(1)(1), Bangalore

MA 277/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1043 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 29-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KABILA
• Assessee Lawyers: VIMAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BANGALORE BENCH A BEFORE SHRI JASON P BOAZ , ACCOUNTANT MEMBER M P NO.3 55/BANG/2018 ( I.T.A. NO. 1978 /BANG/201 8 ) (ASSESSMENT YEAR : 2008 - 09 ) SHRI S. DASARATHRAJ DHARIWALL, S/O LATE P. SURAJMULL DHARIWALL , NO.98/1, MAIN ROAD, NAZARABAD, MYSORE - 570 010 VS. INCOME TAX OFFICER , OLD WARD 9(1), WARD 7(2)(1), BANGALORE. PETITIONER RESPONDENT. PETITIONER BY : SHRI VIMAL, C.A . R E SPONDENT BY : S MT. KABILA, ADDL. CIT (D.R) DATE OF H EARING : 30.11.2018 . DATE OF P RONOUNCEMENT : 30.11.2018 . O R D E R PER SHRI JASON P BOAZ, A .M . : TH IS MISC. PETITION (M.P) BY THE ASSESSEE IS DIRECTED AGAINST THE OR DER IN ITA NO.1978 /BANG/201 8 DT. 17.09.2018 OF THIS TRIBUNAL SEEKING RECALLING OF THE IMPUGNED ORDER PASSED EX - PARTE. 2. I HAVE HEARD THE LEARNED AUTHORISED REPRESENTATIVE AS WELL AS LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON 2 M P NO. 355 /BANG/201 8 RE CORD. THE APPEAL OF THE ASSESSEE W AS DISMISSED BY THE TRIBUNAL IN LIMINE FOR NON - PROSECUTION AS NONE APPEARED ON BEHALF OF THE ASSESSEE ON 17.09.2018 . THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON - APPEARANCE IN THE PETITION AS UNDER : 3. PER CONT RA, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE MISCELLANEOUS PETITION. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD, IT IS NOTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 17.09.2018 . SI NCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE , THE APPEAL WAS DISMISSED FOR NON - PROSECUTION. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS NARRATED BY THE ASSESSEE IN HIS SUBMISSIONS (SUPRA), I AM SATISFIED THAT THE ASSESSEE WAS HAV ING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 17.09.2018 . ACCORDINGLY, THE IMPUGNED ORDER DT. 17.09.2018 IS RECALLED AND THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR FRESH HEARING ON 18.12.2018 . SINCE THE NEXT DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN 3 M P NO. 355 /BANG/201 8 THE OPEN COURT AND HAS BEEN NOTED BY BOTH THE PARTIES, THEREFORE NO SEPARATE NOTICE IS TO BE ISSUED IN THIS REGARD BY REGISTRY . 5. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.11.2018 . SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 30.11.2018 . *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE ASST. REGISTRAR INCOME TAX APPE LLATE TRIBUNAL BANGALORE.