Shri.T.S.Ranjit Kumar, Bangalore V. ITO, Ward-14(5), Bangalore

MA 286/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5970 (ITAT-BANGALORE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 17-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEERA SRIVASTAVA
• Assessee Lawyers: PRASANTH G S
• Keywords: Reasonable cause
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER MP NO. 286/BANG/2017 (IN ITA NO. 1 3 0 7 /BANG/201 6 ) ASSESSMENT YEAR : 20 1 0 - 1 1 SHRI T. S. RANJIT KUMAR, NO. 9/1, 2 ND FLOOR, 4 TH B CROSS, INDUSTRIAL TOWN, RAJAJINAGAR, BANGALORE 560 010. PAN: A EDP T 9512P VS. THE ITO, WARD 14 (5), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI PRASANTH G. S., C. A. REVENUE BY : S MT. MEERA SRIVASTAVA , ADDL. CIT (DR) DATE OF HEARING : 08 . 1 2 .201 7 DATE OF PRONOUNCEMENT : 08 .1 2 .2017 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 15.03.2017 FOR A. Y. 2010 - 11. 2. IT IS SUBMITTED IN THE M. P. THAT LATE SHRI N SU RYA NARAYANA, ADVOCATE WAS APPOINTED BY THE ASSESSEE AS AR AND HE WAS HANDLING THE APPEAL. IT IS ALSO SUBMITTED THAT ON 19.02.2017, HE EXPIRED AND THEREF ORE, HE COULD NOT APPEAR ON 14.03.2017 I.E. THE DATE OF HEARING. IT IS ALSO SU BMITTED THAT THE ASSESSEE WAS NOT AWARE ABOUT HIS DEATH OR THE DATE OF HEARING FI XED ON 14.03.2017 AND FOR THESE REASONS, NONE COULD APPEAR. 3. IN VIEW OF THE FACTS NOTED ABOVE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE ON BEHALF OF THE ASSESSEE AND TH EREFORE, IN VIEW OF RULE 24 OF TRIBUNAL RULES, 1963, THIS EX PARTE TRIBUNAL ORD ER IS RECALLED AND REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 09.01.201 8 AND SINCE, THE DATE OF MP NO. 286/BANG/2017 (IN ITA NO. 1307/BANG/2016) PAGE 2 OF 2 HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE N OTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 8TH 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.