Shri.Massoud Ahmed Shahabuddin Shaikh , Gujarat V. Income Tax Officer, Ward-5(3)(1), Bangalore

MA 384/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6138 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A RAMESH KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER A ND SHRI LALIET KUMAR, JUDICIAL MEMBER M.P. NO. 384/BANG/2018 (IN ITA NO. 1 3 0 2 / BANG/201 8 ) ASSESSMENT YEAR : 20 1 0 - 11 SHRI MASSOUD AHMED SHAHABUDDIN SHAIKH, NO. 30, HUSENIYA NAGAR 2, JAMBUSAR ROAD, BHARUCH, GUJARAT 392 001. PAN: AQXPS5072K VS. THE INCOME TAX OFFICER, WARD 5 (3) (1), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI MASSOUD AHMED SHAHABUDDIN SHAIKH, ASSESSEE REVENUE BY : SHRI A. RAMESH KUMAR, JCIT (DR) DATE OF HEARING : 1 8 . 01 .201 9 DATE OF PRONOUNCEMENT : 25 . 01 .201 9 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER; THIS M.P. IS FILED BY THE ASSESSEE REQUESTING FOR R ECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 28.06.2018. 2. IN ANNEXURE 1 TO THE M. P. FILED BY THE ASSESSEE , IT IS STATED BY THE ASSESSEE THAT THE ASSESSEE HAS MADE AN APPLICATION ON 01.05.2018 STATING THAT HIS PRESENT LOCATION IS BHARUCH AND THEREFORE, IT WILL NOT BE POSSIBLE FOR HIM TO APPEAR BEFORE THE TRIBUNAL IN BANGALORE TO M AKE HIS SUBMISSIONS. IN VIEW OF THESE FACTS, IN OUR CONSIDERED OPINION, THE RE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, AS PER RULE 24 OF INCOME TAX APPELLATE TRIBU NAL RULES, 1963, WE RECALL THIS EX-PARTE TRIBUNAL ORDER DATED 28.06.201 8 AND FIX THIS APPEAL FOR HEARING ON 12.03.2019. SINCE THE DATE OF HEARING I S PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 25 TH JANUARY, 2019. /MS/ M.P. NO. 384/BANG/2018 (IN ITA NO. 1302/BANG/2018) PAGE 2 OF 2 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.