Smt.Latha Puttana, Bangalore V. Asst. Commissioner of Income Tax, Bangalore

MA 306/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5955 (ITAT-BANGALORE)
• Duration Of Justice: 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Assessee Lawyers: A SHANKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER MP NO.306/BANG/2017 (IN ITA NO. 1691/BANG/2016 ) ASSESSMENT YEAR : 20 11 - 12 SMT. LATHA PUTTANNA, NO. 592, UPPER PALACE ORCHARD, OPP: SWIMMING POOL, SADASHIVNAGAR, BANGALORE 560 080. PAN: ALMPP 6213F VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 8 (1), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI A. SHANKAR, ADVOCATE REVENUE BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 22 .1 2 .2017 DATE OF PRONOUNCEMENT : 22 .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 07.07.2017. 2. IN THE M.P., IT IS SUBMITTED BY THE ASSESSEE THA T THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THE TRIBUNAL DUE TO HEALTH IS SUES IN REPRESENTING BEFORE THE TRIBUNAL ON 20.06.2017 AND A LETTER WAS FILED O N 19.06.2017 SEEKING AN ADJOURNMENT. COPY OF SUCH ADJOURNMENT LETTER DATED 17.06.2017 DULY RECEIVED BY THE REGISTRY OF THE TRIBUNAL ON 19.06.2017 HAS B EEN ENCLOSED WITH THE M.P. IN THE COURSE OF HEARING BEFORE US ALSO, THE SAME S UBMISSION WAS MADE BY LD. AR OF ASSESSEE. THE LD. DR OF REVENUE SUBMITTED TH AT THE TRIBUNAL ORDER MP NO.306/BANG/2017 (IN ITA NO.1691/BANG/2016) PAGE 2 OF 3 SHOULD NOT BE RECALLED BECAUSE THERE IS NO REASONAB LE CAUSE FOR NON- APPEARANCE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT A LETTER DATED 17.06.2017 SEEKING ADJOURNMENT OF HEARING WAS FILED BEFORE THE REGISTRY ON 19.06.2017 AND IN THE SAME, IT WAS SUBMITTED THAT T HE PARTNER OF THE ASSESSEE HAS SPRAINED HIS ANKLE AND IS NOT FIT TO TRAVEL AND HE WILL NOT BE ABLE TO APPEAR BEFORE THE TRIBUNAL ON 20.06.2017 AND REQUEST WAS M ADE FOR ADJOURNMENT. AS PER THE IMPUGNED TRIBUNAL ORDER, IT IS STATED IN PA RA NO. 4 OF THE TRIBUNAL ORDER THAT NO REQUEST FOR ADJOURNMENT WAS MADE. IT APPEA RS THAT ADJOURNMENT LETTER FILED BEFORE THE REGISTRY WAS NOT MADE AVAILABLE BE FORE THE BENCH OF THE TRIBUNAL. 4. UNDER THESE FACTS, WE ARE SATISFIED THAT THERE W AS REASONABLE CAUSE FOR NON- APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING. AS PER RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RE CALL THIS EX-PARTE TRIBUNAL ORDER DATED 07.07.2017 AND DIRECT THE REGISTRY TO F IX THE APPEAL FOR HEARING ON 15.02.2018. SINCE THE DATE OF HEARING IS PRONOUNCE D IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED . 5. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE ST ANDS ALLOWED. ODER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTI ONED ON THE CAPTION PAGE. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 22 ND DECEMBER, 2017. /MS/ MP NO.306/BANG/2017 (IN ITA NO.1691/BANG/2016) PAGE 3 OF 3 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.