Sri. V.G.Manjunath , Bangalore V. The Assistant Commissioner of Income Tax Circle-2(2)(1), Bangalore

MA 323/BANG/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6058 (ITAT-BANGALORE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDER SOLANKI
• Assessee Lawyers: N NAGARAJU
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SHRI JASON P BOAZ , ACCOUNTANT MEMBER AND SHRI LALIT KUMAR, JUDICIAL MEMBER M P NOS.323 & 324/BANG/2017 ( I.T.A. NO S . 349 & 350 /BANG/201 7) (ASSESSMENT YEAR : 20 12 - 13 ) SHRI V G MANJUNAT H, NO.1/21, 15 TH MAIN, 66 TH CROSS, 5 TH BLOCK, RAJAJINAGAR, BANGALORE - 560 010 VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), BANGALORE. PETITIONER RESPONDENT. PETITIONER BY : SHRI N NAGARAJU, ADVOCATE. R E SPONDENT BY : SHRI INDER SOLANKI, JC IT (D.R) DATE OF H EARING : 19.01.2018. DATE OF P RONOUNCEMENT : 19.01.2018. O R D E R PER SHRI JASON P BOAZ, A .M . : TH E S E MISC. PETITIONS BY T HE ASSESSEE ARE DIRECTED AGAINST THE ORDER S IN ITA NOS.349 & 350/BANG/2017 DT.6.12.2017 OF THIS TRIBUNAL SEEKING RECALLING OF THE IMPUGNED ORDER PASSED EX - PARTE. 2. WE HAVE HEARD THE LEARNED AUTHORISED REPRESENTATIVE AS WELL AS LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. THE APPEALS OF THE ASSESSEE WERE DISMISSED BY THE TRIBUNAL IN 2 M P NOS.323 & 324 /BANG/201 7 LIMINE FOR WANT OF PROSECUTION AS NONE APPEARED ON BEHALF OF THE ASSESSEE ON 6.12.2017. THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON - APPEA RANCE IN THE PETITION AS WELL AS IN THE AFFIDAVIT STATING THAT THOUGH THE NOTICE OF HEARING WAS RECEIVED BY THE LD. AR S OFFICE ON 11.10.2017 , THE STAFF HAD WRONGLY NOTED THE DATE OF HEARING IN THEIR DIARY AS 8.12.2017. THIS LACUNAE WAS NOTICED ONLY WHEN THE AR / ADVOCATE WAS PREPARING FOR REPRESENTING THE CASE. ON ENQUIRY WITH THE REGISTRY OF THE ITAT IT WAS ASCERTAINED THAT THE CASE WAS HEARD ON 6.12.2017 AND DISMISSED FOR NON - PROSECUTION. IT IS SUBMITTED THAT THIS INADVERTENT ERROR ON THE PART OF THE ASSESSEE WAS NEITHER INTENTIONAL NOR DELIBERATE AND THEREFORE PLEADED THE APPEALS BE RECALLED FOR HEARING AND DISPOSED OFF ON MERITS. 3. PER CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE MISCELLANEOUS PETITION. 4. HAVI NG CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD, IT IS NOTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 6.12.2017. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE , THE APPEALS WERE DISMISSED FOR NON - PROSECUTION. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS NARRATED IN THE ASSESSEE'S AFFIDAVIT AND AT PARA 2 (SUPRA), WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 6.12.2017. ACCORDINGLY, THE IMPUGNED ORDER DT.6.12.2017 IS RECALLED AND THE APPEALS OF THE ASSESSEE ARE DIRECTED TO BE FIXED FOR FRESH HEARING ON 11.3.2018. SINCE THE NEXT DATE OF HEARING OF THE APPEALS ARE ANNOUNCED 3 M P NOS.323 & 324 /BANG/201 7 IN THE OPEN COURT AND HAS BEEN NOTED BY BOTH THE PARTIES, THE REFORE NO SEPARATE NOTICE TO BE ISSUED IN THIS REGARD. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 19 TH JAN., 201 7 . SD/ - ( LA LI T KUMAR ) JUDICIAL MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 19.01.2017. *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.