The Karnataka State Agarbathi Manufacturers Co-operative Society , Bangalore V. Income Tax Officer, Ward-7(2)(2), Bangalore

MA 334/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8322 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 16-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARUPPASWAMY S.R
• Assessee Lawyers: K.S NAGESH
• Keywords: Reasonable cause
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH C SMC BEFORE SHRI N.V VASUDEVAN, VICE PRE SIDENT MP NO.334/BANG/2018 [IN ITA NO.2340/BANG/2018] ASSESSMENT YEAR : 2015- 16 THE KARNATAKA STATE AGARBATHI MANUFACTURERS CO-OPERATIVE SOCIETY, BENGALURU. PAN AADAT 0023 B . VS. THE INCOME-TAX OFFICER, WARD-7(2)(2), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI K.S NAGESH, C.A RESPONDENT BY : SHRI KARUPPASWAMY S.R, ADDL. CIT DATE OF HEARING : 21.12.2018 DATE OF PRONOUNCEMENT : 31.12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : THIS IS AN MISC. APPLICATION FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING THAT THE ORDER O F THE TRIBUNAL DATED 7/9/2018 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION SHOULD BE RECALLED AND THE APPEAL SHOULD BE HEARD ON MERITS. 2. ON 3/9/2018, WHEN THE APPEAL WAS LISTED FOR HEA RING NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICES OF NOTICE. IN THESE CIRCUMSTANCES, THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR N ON PROSECUTION. M.P NO.334/B/18 2 3. IN THIS MISC. APPLICATION, THE ASSESSEE HA S POINTED OUT THAT VICE PRESIDENT WHO WAS IN-CHARGE OF THE TAX AFFAIRS WAS NOT IN STATION WHEN THE NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE IN T HE ASSESSEES OFFICE AND STAFF OF THE ASSESSEE DID NOT BRING TO THE NOTICE O F VICE PRESIDENT THE FACT OF THE RECEIPT OF HEARING NOTICE FROM THE TRIBUNAL. IT IS IN THESE CIRCUMSTANCES, THE ASSESSEE WAS NOT REPRESENTED IN THE PROCEEDINGS BEFORE THE TRIBUNAL. 4. I HEARD THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE WHO REITERATED THE FACTS AS STATED IN THE MISC. PETITIO N. I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEES FAILURE TO APPEAR ON THE DATE OF HEARING. I, THEREFORE, RECALL THE ORDER DATED 7/9/ 2018 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 17/1/2019. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WI LL BE SENT TO THE ASSESSEE. 5. IN THE RESULT, MISC. PETITION BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31ST DECEMBER, 2018 . SD/- (N. V VASUDEVAN) JUDI CIAL MEMBER BANGALORE DATED : 31/12/2018 VMS COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER ASST. REGI STRAR, ITAT, BANGALORE