M/s. Coimbatore Cable Network Pvt Ltd, Bangalore V. The Commissioner of Income Tax, (Appeals)-2, Bangalore

MA 376/BANG/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5442 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 05-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHANKAR PRASAD K
• Keywords: Reasonable cause
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO. 376/BANG/2018 (IN ITA NO. 1618 /BANG/201 7 ) ASSESSMENT YEAR : 20 06 - 07 M/S. COIMBATORE CABLE NET PVT. LTD., 642, 4 TH MAIN, INDIRA NAGAR, BANGALORE 560 038. PAN: AACCC3712C VS. THE COMMISSIONER OF INCOME TAX (APPEALS) 2, BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SMT. SHEETAL BORKAR, ADVOCATE REVENUE BY : DR. SHANKAR PRASAD K., ADDL. CIT (DR) DATE OF HEARING : 13 .0 9 .2019 DATE OF PRONOUNCEMENT : 27 . 0 9 .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 08.06.2018. 2. IT IS SUBMITTED IN THE M.P. THAT ASSESSEE HAS NOT RECEIVED THE NOTICE FROM THE TRIBUNAL REGARDING THE DATE OF HEARING. IN COURSE OF HEARING, THE LD. AR OF ASSESSEE HAS SUBMITTED AN AFFIDAVIT OF SHRI SANTHOSH PHILIPS, ONE OF THE DIRECTORS OF THE ASSESSEE SOCIETY IN SUPPORT OF THIS CONTENTION. AS AGAINST THIS, IT WAS SUBMITTED BY LD. DR OF REVENUE THAT IN PARA 4 OF THE IMPUGNED TRIBUNAL ORDER, IT WAS NOTED BY THE TRIBUNAL THAT THE GRIEVANCE OF THE ASSESSEE IS REGARDING THE VALIDITY OF THE ORDER PASSED BY THE LD. CIT U/S. 263 BUT ALONG WITH THE APPEAL MEMO, THE ORDER ENCLOSED IS NOT THE ORDER OF CIT PASSED BY HIM U/S. 263 BUT ORDER ENCLOSED IS THE ORDER PASSED BY CIT(A)-2, BANGALORE DATED 22.02.2017. HE FURTHER POINTED OUT THAT THIS IS ALSO NOTED BY THE TRIBUNAL IN THE SAME PARA THAT THE ASSESSMENT ORDER ENCLOSED WITH THE APPEAL FILED BY THE M.P. NO. 376/BANG/2018 (IN ITA NO. 1618/BANG/2017) PAGE 2 OF 3 ASSESSEE IS THE ASSESSMENT ORDER DATED 30.12.2011 PASSED BY THE AO U/S. 143(3) R.W.S. 263 OF THE IT ACT AND IT IS STATED IN THE ORDER THAT THE APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL AGAINST THE ORDER PASSED BY CIT U/S. 263 WAS DISMISSED BY THE TRIBUNAL AND HENCE, THE PRESENT APPEAL IS NOT ADMISSIBLE BECAUSE IF WE CONSIDER THIS AS AN APPEAL AGAINST 263 ORDER, IT IS NOT ADMISSIBLE AS ALREADY DISMISSED BY THE TRIBUNAL AS STATED BY THE AO IN THE ASSESSMENT ORDER PASSED U/S 143 (3) R.W.S. 263 AND IF WE CONSIDER IT AS AN APPEAL AGAINST THE ORDER OF LD. CIT(A) IN THE PROCEEDINGS U/S. 143(3) R.W.S. 263 OF THE IT ACT, THEN ALSO, THE APPEAL IS ALSO NOT ADMISSIBLE BECAUSE AS PER THE GROUNDS OF APPEAL, THE GRIEVANCES ARE AGAINST 263 ORDER ONLY. HE SUBMITTED THAT IN VIEW OF THESE FACTS NOTED BY THE TRIBUNAL, THE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE ARE SATISFIED ABOUT THE ASSESSEES CONTENTIONS THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE ON THE APPOINTED DATE OF HEARING. REGARDING THE OTHER ASPECTS NOTED BY THE TRIBUNAL IN PARA 4 OF THE IMPUGNED TRIBUNAL ORDER, WE FEEL THAT SINCE THE IMPUGNED TRIBUNAL ORDER IS PASSED EX-PARTE QUA THE ASSESSEE AND THE ASSESSEE HAS BEEN ABLE TO SATISFY THE REQUIREMENTS OF RULE 24 OF ITAT RULES, 1963, SUCH EX-PARTE TRIBUNAL ORDER HAS TO BE RECALLED AND APPEAL SHOULD BE DECIDED AFTER HEARING OF THE ASSESSEE AND THE FACTS NOTED IN PARA 4 OF THE IMPUGNED TRIBUNAL WILL REMAIN AND CAN BE CONSIDERED WHILE PASSING THE ORDER AFTER HEARING THE ASSESSEE. ACCORDINGLY, WE RECALL THIS EX-PARTE TRIBUNAL ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN REGULAR COURSE. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS 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 27 TH SEPTEMBER, 2019. /MS/ M.P. NO. 376/BANG/2018 (IN ITA NO. 1618/BANG/2017) PAGE 3 OF 3 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.