Sri. Rama Souharda Crdeit Co-operative Limited, Byndoor V. Income Tax Officer, Ward - 2, Udupi

MA 35/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5785 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER [ M P NO. 35 /B ANG /20 20 (IN ITA NO. 671 /B ANG /20 1 9 )] (ASSESSMENT YEAR: 20 16 - 1 7 ) M/S. SRI RAMA SOUHARDA CREDIT CO -OPERATIVE LTD., NO.557, MARUTHI COMPLEX, N.H.66, BYNDOOR, BYNDOOR TALUK 576 214. PAN : AAEAS 9782 N APPLICANT VS. THE INCOME -TAX OFFICER WARD -2, UDUPI 576 103. RESPONDENT APPLICANT BY : SHRI. MAHESH R. UPPIN, ADVOCATE REVENUE BY : SHRI. GANESH R. GHALE, STANDING COUNSEL FOR DEPARTMENT DATE OF HEARING : 28 /0 8 /2020 DATE OF PRONOUNCEMENT : 11 /09/2020 O R D E R PER A. K. GARODIA, AM: THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 10.01.2020. 2. IN THE MP FILED BY THE ASSESSEE, THIS IS THE SUBMISSION OF THE ASSESSEE THAT THE COUNSEL OF THE ASSESSEE WAS NOT IN STATION ON 26.11.2019 BEING THE DATE OF HEARING FIXED BY THE TRIBUNAL BECAUSE HE WAS REQUIRED TO RUSH TO HIS NATIVE PLACE DAVANAGERE TO SEE ONE OF HIS AILING CLOSE RELATIVE. HE WAS NOT ABLE TO RETURN TO BENGALURU TO ATTEND THIS CASE AND HE WAS NOT ABLE TO MAKE SOME ALTERNATIVE ARRANGEMENT TO REPRESENT THIS CASE ON HIS BEHALF. IN SUPPORT OF MP NO. 35/BANG/2020 (IN ITA NO.671/BANG/2019) PAGE 2 OF 2 THIS CONTENTION, AN AFFIDAVIT OF MR. MAHESH R. UPPIN, ADVOCATE WAS FILED. 3. IN VIEW OF THE ABOVE FACTS, I AM SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING I.E. ON 26.11.2019 AND THEREFORE, IN VIEW OF RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, I RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THIS APPEAL FOR HEARING ON 12.11.2020. DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. NO SEPARATE NOTICES OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 11 TH /09/2020 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE