M/s Triangle Property Developers Pvt Ltd , Bangalore V. Deputy Commissioner of Income Tax Circle-12(4), Bangalore

MA 318/BANG/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6158 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 14-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Assessee Lawyers: B R JAYATHEERTHA
• Keywords: Reasonable cause
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER A ND SHRI LALIET KUMAR, JUDICIAL MEMBER M.P. NOS. 318 & 319/BANG/2017 (IN ITA NO S. 1239 & 1240/BANG/2017) ASSESSMENT YEAR S : 20 09 - 10 & 2011 - 12 M/S. TRIANGLE PROPERTY DEVELOPERS PVT. LTD., NO. 316, KAMRAJ ROAD, BANGALORE 560 042. PAN: AAACF3150D VS. THE JOINT COMMISSIONER OF INCOME-TAX (OSD) / DCIT, CIRCLE 12 (4), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI B.R. JAYATHEERTHA, ADVOCATE RESPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 1 6 . 0 3 .2018 DATE OF PRONOUNCEMENT : 23 . 0 3 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THESE TWO M.PS. ARE FILED BY THE ASSESSEE SEEKING R ECALL OF EX-PARTE TRIBUNAL ORDER DATED 03.11.2017. IT WAS SUBMITTED BY ASSESS EE IN THESE M.PS. THAT THE LD. AR OF ASSESSEE HAS WRONGLY NOTED THE DATE OF HE ARING AS 03.11.2017 INSTEAD OF 01.11.2017 AND BECAUSE OF THIS MISTAKE O F THE COUNSEL OF THE ASSESSEE, NONE COULD APPEAR ON THE FIXED DATE OF HE ARING I.E. 01.11.2017. 2. THE LD. AR OF ASSESSEE HAS SUBMITTED AN AFFIDAVI T OF THE COUNSEL OF THE ASSESSEE SHRI B.R.JAYATHEERTHA REGARDING THIS MISTA KE COMMITTED BY HIM THAT HE NOTED THE DATE OF HEARING AS 03.11.2017 IN PLACE OF 01.11.2017. THE LD. AR OF ASSESSEE SUBMITTED BEFORE US THAT THERE WAS REAS ONABLE CAUSE FOR NON- APPEARANCE OF THE ASSESSEE AND THEREFORE, AS PER RU LE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963, THIS EX-PARTE TRIBU NAL ORDER SHOULD BE RECALLED. THE LD. DR OF REVENUE SUBMITTED THAT THERE IS NO RE ASONABLE CAUSE SHOWN BY THE ASSESSEE FOR NON-APPEARANCE ON THE FIXED DATE O F HEARING. M.P. NOS. 318 & 319/BANG/2017 (IN ITA NOS. 1239 & 1240/BANG/2017) PAGE 2 OF 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF THE FACTS NOTED ABOVE, WE ARE SATISFIED THAT THERE IS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE FIXED DATE OF HEARING AND THEREFORE , IN VIEW OF RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THIS EX-PARTE TRIBUNAL ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL FO R HEARING ON 17.05.2018. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT , NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, BOTH THE M.PS. FILED BY THE ASSES SEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 23 RD MARCH, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.