Income Tax Officer Ward-4(3)(4), Bangalore V. Shri.Rajesh Boda , Bangalore

MA 299/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4089 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 05-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T CHANDRASHEKAR
• Assessee Lawyers: GURUSWAMY ITP
• Section: 27

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE C BENCH, BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNANT MEMBER [MP NO. 299/BANG/2018 (IN ITA NO. 507/BANG/2018)] (ASSESSMENT YEAR : 2012 13) ITO, WARD 4 (3) (4), APPELLANT BANGALORE. VS SHRI RAJESH BODA, RESPONDENT NO. 123/A, 4 TH CROSS, 27 TH MAIN, SECTOR 1, BANGALORE 560102 . PAN : AIIPB6255G ASSESSEE BY : SHRI GURUSWAMY, ITP REVENUE BY : SHRI T. CHANDRASHEKAR, ADDL. CIT (DR) DATE OF HEARING : 26-10-2018 DATE OF PRONOUNCEMENT : 26.10.2018 O R D E R PER A. K. GARODIA, A.M.: THIS M. P. IS FILED BY THE REVENUE CONTENDING THAT AS PER THE IMPUGNED ORDER, THE APPEAL OF THE REVENUE WAS DISMISSED BY T HE TRIBUNAL FOR THE REASON THAT THE REVENUE COULD NOT SERVE THE NOTICE ON THE ASSES SEE BUT LIBERTY WAS GRANTED TO THE REVENUE THAT IF THE REVENUE IS IN A POSITION TO LOCATE THE ASSESSEE AND SERVE NOTICE ON HIM THEN THE REVENUE MAY APPROACH THE TRI BUNAL AS PER THE PROVISIONS OF SECTION 254 (2) OF I T ACT TO RECALL THIS TRIBUNAL ORDER. IT IS FURTHER SUBMITTED IN THE M. P. THAT NOW THE ASSESSEE IS TRACEABLE AND THE AP PEAL EFFECT ORDER IS ALREADY SERVED ON THE ASSESSEE ON 23.01.2018 AND THEREFORE, THIS TRIBUNAL ORDER SHOULD BE RECALLED. 2. IN COURSE OF HEARING, LEARNED DR OF THE REVENUE REITERATED THE SAME CONTENTIONS. HE ALSO SUBMITTED THAT TODAY, LEARNED AR OF THE ASSESSEE IS PRESENT IN THE COURT AND THEREFORE, IT IS ESTABLISHED THAT THE ASSESSEE IS TRACEABLE AND THEREFORE THIS TRIBUNAL ORDER SHOULD BE RECALLED AN D THE APPEAL OF THE REVENUE SHOULD BE DECIDED ON MERIT AFTER HEARING BOTH SIDES . LEARNED AR OF THE ASSESSEE ALSO AGREED. M. P. NO. 299/BANG/2018 (IN ITA NO. 507/BANG/2018) 2 3. IN VIEW OF ABOVE DISCUSSION, WE RECALL THIS TRIB UNAL ORDER AND FIX THE APPEAL FOR HEARING ON 19.11.2018 AND SINCE THE DATE OF HEA RING WAS PRONOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M. P. FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING ON THE COMPLETION OF HEARING. SD/- SD/- (N. V. VASUDEVAN) (A.K. GARODIA) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE: D A T E D : 26.10.2018 *MS COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.