Maxim India Integrated Circuit Design I P Ltd, Bangalore V. Deputy Commissioner of Income tax, Bangalore

MA 35/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5847 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 31-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAMALADHAR
• Assessee Lawyers: PADAMCHAND KHINCHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI AK GARODIA, ACCOUNTANT MEMBER & SHRI VIJAYPAL RAO, JUDICIAL MEMB ER M.P NO.35/BANG/2017 (IN IT (TP) A NO.287/BANG/2014) (ASST. YEARS 2009-10) M/S MAXIM INDIA INTEGRATED CIRCUIT DESIGN PVT. LTD., # 132/133, WEST WING, 2 ND FLOOR, DOMLUR POST, OFF OLD AIRPORT ROAD, BANGALORE-560 037. . APPELLANT VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-12(1), BANGALORE. RESPONDENT APPELLANT BY : SHRI PADAM CHAND KHINCHA, C.A RESPONDENT BY : SHRI KAMALADHAR, JCIT DATE OF HEARING : 10-3-2017 DATE OF PRONOUNCEMENT : 10-3-2017 O R D E R PER SHRI AK GARODIA, ACCOUNTANT MEMBER : THIS MISC. PETITION IS FILED BY THE ASSESSEE SEEKI NG RECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 7/10/2016. 2. IN THE MISC. PETITION, IT HAS BEEN SUBMITTED BY THE ASSESSEE THAT THE ASSESSEE HAD FILED A LETTER ON 3/3/2015 IN TIMATING CHANGE IN MP NO.35/B/1 7 2 THE ADDRESS OF THE ASSESSEE IN RESPECT OF APPEAL PE NDING BEFORE THE TRIBUNAL FOR THE ASSESSMENT YEAR 2005-06 IN IT(TP)A NO.28/BANG/2012 ON 3/3/2015 AND THE COPY OF THE SAM E HAS BEEN ENCLOSED WITH THE MISC. PETITION. 3. THEREAFTER, THE ASSESSEE SUBMITTED IN THE MISC . PETITION THAT NON FILING OF SEPARATE LETTER FOR INTIMATION ABOUT THE CHANGE OF ADDRESS IN RESPECT OF THIS APPEAL BEING IN IT(TP)A NO.287/BANG/2014 FOR THE ASSESSMENT YEAR 2009-10 WA S PURELY AN INADVERTENT MISTAKE AND THEREFORE, THERE WAS REASON ABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE AND THEREFORE, THIS EX-PARTE TRIBUNAL ORDER MAY BE RECALLED AS PER RULE 24 OF I NCOME-TAX APPELLATE TRIBUNAL RULES 1963. 4. IN THE COURSE OF HEARING BEFORE US, THE LEARNED AR OF THE ASSESSEE REITERATED THE SAME CONTENTIONS. 5. THE DR OF THE REVENUE SUBMITTED THAT THE ASSESSE E COULD NOT EXPLAIN/GIVE REASONABLE CAUSE FOR NON APPEARANCE ON 5/2/2010 AND, THEREFORE, TRIBUNAL ORDER SHOULD NOT BE RECALLED. MP NO.35/B/1 7 3 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND CON SIDERING THESE FACTS THAT THE ASSESSEE HAS INTIMATED TO THE TRIBUNAL ABOUT THE CHANGE OF ADDRESS IN RESPECT OF APPEAL IN IT(TP)A NO.28/BANG/2014 ON 3/3/2015 AS PER THE RECEIPTED C OPY OF THE LETTER SUBMITTED ALONG WITH MP AS ANNEXURE 2, WE FEEL THAT NOT FILING OF SEPARATE LETTER ABOUT THE CHANGE OF ADDRE SS IN RESPECT OF PRESENT APPEAL BEING IN IT(TP)A NO.287/BANG/2014 FO R ASSESSMENT YEAR 2009-10 MAY BE AN INADVERTENT MISTAKE AND HENC E, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF ASSESSEE ON THE DATE OF HEARING. THEREFORE, AS PER RULE 24 OF THE INCOME-TAX APPELLATE TRIBUNAL RULES 1963, WE RECAL L THIS EX-PARTE TRIBUNAL ORDER AND FIX THIS APPEAL FOR HEARING ON 2 4/5/2017. 7. SINCE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. 8. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING ITSELF AFTER CONCLUSION OF HEARING. SD/- SD/- (VIJAYPAL RAO) (A K GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMB ER VMS. BANGALORE DATED : 10/03/2017 MP NO.35/B/1 7 4 COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER ASST. REGISTRAR, IT AT, BANGALORE.