M/s. Krishna Co-operative Credit Society , Bagalkot V. Income Tax Officer Ward-1 , Bagalkot

MA 365/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7210 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LAKSHMI K
• Keywords: Reasonable cause; Co-operative Credit Society
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH, BANGALORE BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER [MP NO. 365/B/2018 (IN ITA NO. 2844 /B/201 8 )] (ASSESSMENT YEAR: 20 1 5 - 1 6 ) M/S. KRISHNA CO-OPERATIVE CREDIT SOCIETY, NEAR BUS STAND, BILAGI POST, DIST: BAGALKOT. PAN : A ABAK 4315 N APPLICANT VS. THE INCOME TAX OFFICER, WARD 1, BAGALKOT. RESPONDENT APPLICANT BY : SHRI. RAVISHANKAR, ADVOCATE REVENUE BY : SMT. LAKSHMI K , J CIT O R D E R PER JASON P. BOAZ, AM : THIS MISCELLANEOUS APPLICATION (MP) IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.2844/BANG/2018 DATED 29.10.2018, THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED ON ACCOUNT OF NON-APPEARANCE ON BEHALF OF ASSESSEE. THROUGH THIS MISCELLANEOUS APPLICATION, THE LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE REASONS FOR THE NON-APPEARANCE ON THE DATE FIXED. 2. I HAVE CAREFULLY PERUSED THE MISCELLANEOUS APPLICATION AND THE REASONS ADDUCED BY THE LEARNED AR FOR NON-APPEARANCE ON 29.10.2018 AND FIND THAT THERE DATE OF HEARING : 11 / 01 /201 9 DATE OF PRONOUNCEMENT : 11 / 01 /201 9 [MP NO. 365/B/2018 (IN ITA NO.2844/B/2018)] PAGE 2 OF 2 IS A REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE FIXED. THEREFORE, I RECALL THE ORDER OF THE TRIBUNAL DATED 29.10.2018 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN THE REGULAR COURSE. SINCE THE DATE OF HEARING IS NOT ANNOUNCED IN THE OPEN COURT, THE REGISTRY IS DIRECTED TO ISSUE FRESH NOTICE TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE FOR ASSESSMENT YEAR 2015-16 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2019. SD/- SD/- (N. V. VASUDEVAN) ( JASON P BOAZ ) VICE PRESIDENT ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 11/01/2019 /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, ITAT, BANGALORE.