M/s Padaki Tyres , Mysore V. Income Tax Officer Ward-2(2), Mysore

MA 367/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8702 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO. 367/BANG/2018 (IN ITA NO. 1607/BANG/2018) ASSESSMENT YEAR : 20 1 2 - 1 3 M/S. PADAKI TYRES, OPP. R TO OFFICE, LAKSHMIPURAM, MYSORE. PAN: AALFP8274C VS. THE INCOME TAX OFFICER, WARD 2 (2), MYSORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI S.V. RAVISHANKAR, ADVOCATE REVENUE BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 28 .0 6 .2019 DATE OF PRONOUNCEMENT : 05 .0 7 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 15.06.2018. 2. IN THE M.P. FILED BY THE ASSESSEE, THIS IS THE SUBMISSION OF THE ASSESSEE THAT NOTICE OF HEARING SENT BY THE TRIBUNAL WAS IN FACT RECEIVED BY THE ASSESSEES OFFICE BUT DURING THAT PERIOD, THE MANAGING PARTNER OF THE ASSESSEE FIRM WAS TRAVELLING AND THE CONCERNED STAFF OF THE ASSESSEE FIRM DID NOT BRING THE SAID NOTICE TO THE KNOWLEDGE OF THE MANAGING PARTNER OR ANY OTHER PARTNER OF THE ASSESSEE FIRM AND BECAUSE OF THIS REASON, NOBODY COULD APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. IN SUPPORT OF THIS CONTENTION, THE ASSESSEE HAS FILED AN AFFIDAVIT OF THE MANAGING PARTNER OF THE ASSESSEE FIRM SHRI VISHWAS PADAKI. AS AGAINST THIS, IT WAS SUBMITTED BY LD. DR OF REVENUE THAT NO REASONABLE CAUSE HAS BEEN SHOWN BY ASSESSEE FOR NON-COMPLIANCE OF THE NOTICES OF HEARING ISSUED BY THE TRIBUNAL AND THEREFORE, THIS EX-PARTE TRIBUNAL ORDER SHOULD NOT BE RECALLED. M.P. NO. 367/BANG/2018 (IN ITA NO. 1607/BANG/2018) PAGE 2 OF 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. BEFORE GOING INTO THIS ASPECT AS TO WHETHER REASONABLE CAUSE WAS SHOWN BY ASSESSEE OR NOT IN RESPECT OF NON-APPEARANCE ON THE DATE OF HEARING FIXED BY THE TRIBUNAL I.E. ON 04.06.2018, WE FIND THAT AS PER THE IMPUGNED ORDER, THE TRIBUNAL HAS NOT DECIDED THE ISSUE ON MERIT AND THE TRIBUNAL HAS SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE BY FOLLOWING THE TRIBUNAL ORDER RENDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA P. LTD. AS REPORTED IN (1991) 38 ITD 320 AND THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT RENDERED IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT AS REPORTED IN (1997) 223 ITR 480. IN OUR CONSIDERED OPINION, EVEN IN CASE OF NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL, THE APPEAL OF THE ASSESSEE SHOULD BE DECIDED ON MERIT BY THE TRIBUNAL AND SINCE, THIS WAS NOT DONE BY THE TRIBUNAL IN THE PRESENT CASE, WE FEEL IT PROPER TO RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR FRESH HEARING. WE ORDER ACCORDINGLY AND REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING IN REGULAR COURSE. THE NOTICE TO BE ISSUED TO BOTH SIDES. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 05 TH JULY, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.