M/s Associated Hydro Pressings Pvt Ltd , Bangalore V. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

MA 321/BANG/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6056 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Assessee Lawyers: S RAMASUBRAMANIAM
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER A ND SHRI LALIT KUMAR, JUDICIAL MEMBER M.P. NO. 321/BANG/2017 (IN ITA NO. 1040/BANG/2017) ASSESSMENT YEAR :2012-13 M/S. ASSOCIATED HYDRO PRESSINGS PVT. LTD., BENNIGANAHALLI, OLD MADRAS ROAD, BANGALORE 560 016. PAN: AABCA 4363N VS. THE DCIT, CIRCLE 1 (1)(1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI S. RAMASUBRAMANIAM, CA RESPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 19.01.2018 DATE OF PRONOUNCEMENT : 19.01.2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS MP IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 03.11.2017. IN THE MP, IT IS SUBMITTED BY THE ASSE SSEE THAT CASE WAS POSTED FOR HEARING BEFORE B BENCH OF THE TRIBUNAL ON 30.10 .2017 BUT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING. 2. ALONG WITH THE MP, THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT OF THE MANAGING DIRECTOR OF THE ASSESSEE COMPANY IN THIS REGARD. I N COURSE OF HEARING BEFORE US, THE SAME CONTENTIONS WERE RAISED BY LD. AR OF A SSESSEE. CONSIDERING THE FACTS OF THE CASE AS DISCUSSED ABOVE, WE ARE SATISF IED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARING OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING. HENCE AS PER RULE 24 OF INCOME TAX APPELL ATE TRIBUNAL RULES, 1963, WE RECALL THIS EX-PARTETRIBUNAL ORDER AND FIX THIS APPEAL FOR HEARING ON M.P. NO. 321/BANG/2017 (IN ITA NO. 1040/BANG/2017) PAGE 2 OF 2 22.03.2018. SINCE THE DATE OF HEARING WAS PRONOUNC ED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED . 3. 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/- SD/- (LALIT KUMAR) (ARUN KUMAR GA RODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 19 TH JANUARY, 2018. /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.