Shri. S.Dasarathraj Dhariwall, Mysore V. The Income Tax Officer Ward-7(2)(1), Bangalore

MA 355/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1044 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 29-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIDDAPPAJI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BANGALORE BENCH A BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER M.P. NO.277/BANG/2018 (IN I.T. A. NO. 2021/BANG/2017) (ASSESSMENT YEAR : 2013 - 14 ) M/S. SILVER A UDIO SYSTEM PRIVATE LIMITED, 109, 4 TH C CROSS, 5 TH BLOCK, KORAMANGALA INDL. LAYOUT, BANGALORE - 560 002 . PETITIONER . VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(1), BANGALORE . .. RESPONDENT. PETITIONER BY : SHRI ANIL KUMAR, C.A . R E SPONDENT BY : S HRI SIDDAPPAJI , ADDL. CIT (D.R) DATE OF H EARING : 30.11.2018 . DATE OF P RONOUNCEMENT : 30.11.2018 . O R D E R PER SHRI JASON P BOAZ, A .M . : TH IS MISC. PETITION (M.P) BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER IN ITA NO. 2021/B ANG/201 7 DT. 20.06.2018 OF THIS TRIBUNAL SEEKING RECALLING OF THE IMPU GNED ORDER PASSED EX - PARTE. 2 M P NO. 277 /BANG/201 8 2. WE HAVE HEARD THE LEARNED AUTHORISED REPRESENTATIVE AS WELL AS LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. THE APPEAL OF THE ASSESSEE W AS DISMISSED BY THE TRIBUNAL IN LIMINE FOR NON - PROSEC UTION AS NONE APPEARED ON BEHALF OF THE ASSESSEE ON 20.06.2018 . THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON - APPEARANCE IN THE PETITION STATING THAT THE NOTICES ISSUED FOR HEARING HAD NOT BEEN RECEIVED BY THE ASSESSEE. IT IS SUBMITTED THAT THE ASSESSEE IS STILL OPERATING FROM THE SAME ADDRESS AS GIVEN IN THE FORM NO.36 AND THE RPAD NOTICES WERE WRONGLY RETURNED BY THE POSTAL AUTHORITIES. IN PARA 1 TO 3 OF ITS M.P., THE PETITIONER HAS PRAYED THAT, SINCE THE ASSESSEE HAD REASONABLE CAUSE FOR NON - APPEARAN CE BEFORE THE ITAT ON DATE OF HEARING DUE TO NO N SERVICE OF NOTICES FOR HEARING, THE IMPUGNED ORDER OF TRIBUNAL WHICH WAS PASSED EX - PARTE MAY BE RECALLED FOR HEARING AND DIPOSSAL OFF ON MERITS. 3. PER CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE MISCELLANEOUS PETITION. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD, IT IS NOTED THAT SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE OF HEARING ON 20.06.2018 , THE APPEAL WAS DISMISSED FOR NON - PROSECUTION. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS NARRATED BY THE ASSESSEE S M.P., WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 20.06.2018 . ACCORDINGLY, THE IMPUGNED O RDER DT. 20.06.2018 IS RECALLED AND THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR FRESH 3 M P NO. 277 /BANG/201 8 HEARING ON 14.01.2019 . SINCE THE NEXT DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED BY BOTH THE PARTIES, THEREFORE N O SEPARA TE NOTICE TO BE ISSUED BY THE REGISTRY. 5. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.11.2018 . SD / - ( SUNIL KUMAR YADAV ) JUDICIA L MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 30.11.2018 . *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE ASST. R EGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.