The Mudhol Urban Co-op. Bank Ltd., Bagalkot V. Income Tax Officer, Ward-1, Bagalkot

MA 35/PAN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2723 (ITAT-PANAJI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2014
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ,PANAJI BENCH, PANAJI [BEFORE SHRI P. K. BANSAL, AM & SHRI D.T GARASIA, JM] MISCELLANEOUS APPLICATION NOS. 35 - 36 /PNJ/2014 [ARISING OUT OF ITA NOS. 87 - 88 /PNJ/2014 A.YS 2009 - 10 & 2010 - 11] THE MUDH OL URBAN CO - OPERATIVE BANK LTD VS. I.T.O . WARD - 1, BAGALKOT PAN: AA AAT1201B ( APP LICANT ) ( RESPONDENT ) FOR THE APP LICANT : SHRI OMKAR GODBOLE, CA, LD.AR FOR THE RESPONDENT : SHRI S.SUNDARESON, LD.DR DATE OF HEARING: 16 - 01 - 2015 DATE OF PRONOUNCEMENT: 16 - 01 - 2015 ORDER PER SHRI D.T GARASIA, JM ALL THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER DATED 26 - 11 - 20 14 OF THE TRIBUNAL PASSED IN ITA NO S . 87 & 88/PNJ/2014 FOR THE ASSESSMENT YEAR S 2009 - 10 & 2010 - 11. 2. BY TH ESE MISC. APPLICATION S FILED U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX - PARTE ORDER OF THE TRIBUNAL. 3. AT THE TIME OF HEARI NG BEFORE US , IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE TRIBUNAL HAS PASSED AN EXPARTE ORDER BY REJECTING THE ASSESSEES ADJOURNMENT PETITION FILED ON 26 - 11 - 2014 STATING THAT HE WAS OCCUPIED WITH TAX AUDIT AND FILING OF RETURNS . HOWEVER , THE LD.AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 26 - 11 - 2014 DUE TO TRAIN LATE. IN SUPPORT OF THIS SUBMISSION, THE LD.AR HAS ALSO FILED THE COPY OF TRAIN TICKET FROM HUBLI TO GOA ON 26.11.2014. IT WAS THE FURTHER SUBMISSION THAT THE TRI BUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) , 255 ITR 467(A) AND 265 ITR 252 AND HONBLE M P HIGH COURT REPORTED IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKARS HAS DISMISSED THE APPEAL S OF THE A SSESSEE BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMISSION BY HIM THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALL OWING TH ESE MISC. APPLICATION S FILED BY THE ASSESSEE. 4 . IN REPLY, THE LEARNED DR HAS OPPOSED THE MISC. APPLICATION S FILED BY THE ASSESSEE . 5 . HEARING THE RIVAL SUBMISSIONS OF BOTH THE FACTS AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, W E FIN D THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF MISC. APPLICATION NOS.35 - 36/PNJ/2014 - JM THE MUDHOL URBAN C 0 - OP BANK LTD 2 CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) AND HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKARS HAS PASSED AN EX - PARTE ORDER BEING NON - APPEARANCE ON THE SAID D ATE OF HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER DATED 26 - 11 - 2014 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX TH E CASE ON NORMAL DATE OF HEARING BY ISSUING THE NOTICES TO THE RESPECTIVE PARTIES. 6 . IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEEE STAND ALLOWED ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 - 01 - 2015 SD/ - SD/ - ( P. K. BANSAL ) ( D.T GARASIA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :16 - 01 - 2015 **PRADIP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. A PP LICANT 2 RESPONDENT 3. THE CIT(A) CONCERN ED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER ASSTT. REGISTRAR