Ashok Kumar Sharma, Bangalore V. The Income Tax Officer Ward-5(3)(4), Bangalore

MA 33/BANG/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2625 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARUPPUSAMY
• Assessee Lawyers: B VEERESH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH, BANGALORE BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER [MP NO. 33/B/2019 (IN ITA NO. 2933 /B/201 8 )] (ASSESSMENT YEAR: 20 1 0 - 1 1 ) SHRI. ASHOK KUMAR SHARMA, #18D, VEGA TOWERS, TATA AQUILLA HEIGHTS, HMT MAIN ROAD, PEENYA, BANGALORE 560 094. PAN : AAHPS 9746 E APPLICANT VS. THE INCOME TAX OFFICER, WARD 5(3)(4), BENGALURU. RESPONDENT APPLICANT BY : SHRI. B. VEERESH , CA REVENUE BY : SHRI. KARUPPUSAMY , ADDL. CIT O R D E R PER JASON P. BOAZ, AM : THIS MISCELLANEOUS APPLICATION (MP) IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.2933/BANG/2017 DATED 05.11.2018, WHEREBY THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2010-11 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 I.E., 05.11.2018, AS UNDER:- DATE OF HEARING : 1 4 / 0 6 /201 9 DATE OF PRONOUNCEMENT : 14 / 0 6 /201 9 [MP NO. 33/B/2019 (IN ITA NO.2933/B/2018)] PAGE 2 OF 3 6) SUBSEQUENTLY THE APPELLANT FILED APPEAL BEFORE HON'BLE ITAT, BENGALURU. THE HON'BLE ITAT HAD CALLED FOR HEARING ON 05.11.2018 AT 10.30 A.M. UNFORTUNATELY THE APPELLANT REACHED ITAT LATE BECAUSE OF TRAFFIC JAM. AS HE COULD NOT ATTEND THE HEARING, HON'BLE ITAT DISMISSED THE APPEAL. UNFORTUNATELY THE APPELLANT COULD NOT PRODUCE THE FACTS BEFORE HON'BLE ITAT ALSO AS HE WAS NOT GIVEN AN OPPORTUNITY. 7) WHEREFORE, IT IS HUMBLY PRAYED THAT, THIS HON'BLE TRIBUNAL MAY KINDLY RECALL THE ORDER PASSED EX PARTE, DATED 05/11/2018 DISMISSING THE APPEAL FILED BY THE APPELLANT AND ADJUDICATE ON THE MERITS OF THE MATTER, FOR THE ADVANCEMENT OF SUBSTANTIAL CAUSE OF JUSTICE. 8) IN THE EVENT OF THE MISCELLANEOUS PETITION IS NOT ALLOWED, THE APPELLANT WOULD BE PUT TO GREAT HARDSHIP AND IRREPARABLE INJURY. 9) IT IS ONCE AGAIN HUMBLY PRAYED BEFORE THIS HON'BLE TRIBUNAL TO KINDLY RECALL THE ORDER AND GIVE THE APPELLANT AN OPPORTUNITY TO PRESENT THE FACTS. 2. I HAVE CAREFULLY PERUSED THE MISCELLANEOUS APPLICATION, CONSIDERED THE ARGUMENTS OF THE LEARNED AR AND FIND THAT THERE IS A REASONABLE CAUSE FOR NON- APPEARANCE ON THE DATE FIXED. I, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 05.11.2018 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 15.07.2019. 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 FOR ASSESSMENT YEAR 2010-11 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE, 2019. SD/- SD/- (N. V. VASUDEVAN) ( JASON P BOAZ ) VICE PRESIDENT ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 14/06/2019 /NS/* [MP NO. 33/B/2019 (IN ITA NO.2933/B/2018)] PAGE 3 OF 3 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.