M/s Faurecia Automotive Seating India Pvt Ltd , Bangalore V. Assistant Commissioner of Income tax Circle-3(1)(1), Bangalore

MA 310/BANG/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4092 (ITAT-BANGALORE)
• Duration Of Justice: 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 24-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SREENANDINI DAS
• Assessee Lawyers: PRASHANT MEHARCHANDAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER [MP NO. 310/B/2018 (IN IT (TP) A NO. 8 12 /B/201 7 )] (ASSESSMENT YEAR: 20 12 - 13 ) M/S. FAURECIA AUTOMOTIVE SEATING INDIA PVT. LTD., T-187, B. G. BLOCK, BHOSARI, PUNE 411026. MAHARASHTRA. PAN : AADCS 8694 Q APPLICANT VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU. RESPONDENT APPLICANT BY : SHRI. PRASHANT MEHARCHANDAN, ADVOCATE REVENUE BY : MS. SREENANDINI DAS , J CIT O R D E R PER SUNIL KUMAR YADAV, JM : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 21.08.2018, THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED ON ACCOUNT OF NON-APPEARANCE ON BEHALF OF ASSESSEE. THROUGH THIS MISCELLANEOUS APPLICATION, THE LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE REASONS FOR THE NON-APPEARANCE ON THE DATE FIXED. DATE OF HEARING : 12 / 1 0 /201 8 DATE OF PRONOUNCEMENT : 12 / 10 /201 8 [MP NO. 310/B/2018 (IN IT(TP)A NO.812/B/2017 )] PAGE 2 OF 2 2. WE HAVE CAREFULLY PERUSED THE MISCELLANEOUS APPLICATION AND WE FIND THAT THERE IS A REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE FIXED. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 21.08.2018 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 16.01.2019. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2018. SD/- SD/- ( JASON P BOAZ ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BANGALORE DATED : 12/10/2018 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE.