Late C. Ramaiah, Tumkur V. Asst.C.I.T., Tumkur

MA 38/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2942 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE B BENCH, BANGALORE BEFORE SHRI ABRAHAM P GEORGE, AM AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER M.A.NO.38(B)/2015 (IN ITA NOS.1337(B.)/2010) (ASSESSMENT YEAR : 2006-07) LATE C.RAMAIAH, L/R BY SHRI N.R.SURESH, LAKSHMI NILAYA, SBM ROAD, TURUVEKERE, TUMKUR DISTRICT PETITIONER VS THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1, TUMKUR RESPONDENT PETITIONER BY : SHRI GURUSWAMY, ITP RESPONDENT BY : SHRI DR.P.K.SRIHARI, ADDL. CIT DATE OF HEARING : 17-04-2015 DATE OF PRONOUNCEMENT : 17-04-20 15 O R D E R PER SHRI VIJAY PAL RAO, JM THIS MISCELLANEOUS PETITION BY THE LEGAL HEIR OF T HE ASSESSEE SEEKING RECALLING OF THE EX-PARTE ORDER DATED 12-04-2010 OF THIS TRIBUNAL, WHEREBY APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE FOR WANT OF APPEARANCE AND PROSECUTION. M.A.NO.38(B)/2015 (IN ITA NOS.1165 TO 1171(B)/2009 2 2. WE HAVE HEARD THE LEARNED AR AS WELL AS THE LE ARNED DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. IN TH E MISCELLANEOUS PETITION AS WELL AS THE AFFIDAVIT FILED BY THE LEGAL HEIR OF THE ASSESSEE LATE SHRI C.RAMAIAH, IT HAS BEEN EXPLAINED THAT THE ASSESSEE WAS SERIOUS AND CRITICALLY ILL BEFORE HE DIED ON 17-04-2010. WE FU RTHER NOTE THAT THE ASSESSEE WAS HOSPITALIZED DUE TO SERIOUS ILLNESS AN D REMAINED IN THE HOSPITAL UPTO 17-04-2010. THUS, THE REASON FOR NON -APPEARANCE ON BEHALF OF THE ASSESSEE WAS EXPLAINED BY THE LEGAL H EIR FOR WHICH WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING SUFFICIENT R EASON FOR NON- APPEARANCE BEFORE THIS TRIBUNAL ON 07-04-02010, WHE N THE APPEAL OF THE ASSESSEE CAME FOR HEARING. ACCORDINGLY, IN THE FA CTS AND CIRCUMSTANCE OF THE CASE AND IN THE INTEREST OF JUSTICE THE ORDER D ATED 12-04-2010 OF THIS TRIBUNAL IS RECALLED AND THE APPEALS OF THE ASSESSE E ARE RESTORED TO ITS ORIGINAL NUMBERS AND STAGE. THE APPEAL OF THE ASS ESSEE IS DIRECTED TO BE FIXED NEXT FOR HEARING ON 28-07-2015. SINCE THE NEXT DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN THE OPEN COURT AND HAS BEEN NOTED BY BOTH THE PARTIES, NO SEPARATE NOTICE SHALL BE ISSUED TO THE PARTIES. M.A.NO.38(B)/2015 (IN ITA NOS.1165 TO 1171(B)/2009 3 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 17 TH APRIL, 2015. SD/- SD/- (ABRAHAM P GEORGE ) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: BANGALORE DATED: 17-04-2015 AM* COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. CIT(A) 4. CIT 5. DR 6. GF(BLORE) 7. GF(DELHI) BY ORDER ASST. REGISTRAR