M/s Bava Mines & Minerals , Mangalore V. Income Tax Officer, Ward-1(2), Mangalore

MA 386/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2254 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K N DHANDA
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Reasonable cause

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. 386/BANG/2018 (IN ITA NO. 563 / BANG/201 8 ) ASSESSMENT YEAR : 20 1 2 - 1 3 M/S. BAVA MINES & MINERALS, NO. 113/21, GROUND FLOOR, COMMERCIAL CENTRE, KULOOR, MANGALURU 575 013. PAN: AAIFB5475E VS. THE INCOME TAX OFFICER, WARD 1 (2), MANGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI S.V. RAVISHANKAR, ADVOCATE REVENUE BY : SHRI K.N. DHANDAPANI, JCIT (DR) DATE OF HEARING : 14 . 0 6 .201 9 DATE OF PRONOUNCEMENT : 21. 0 6 .201 9 O R D E R PER SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER; THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 22.06.2018. 2. IT IS SUBMITTED IN THE M.P. BY THE ASSESSEE THAT ALTHOUGH NOTICE OF HEARING ISSUED BY THE TRIBUNAL WAS RECEIVED BY THE ACCOUNTANT OF THE ASSESSEE BUT THE ACCOUNTANT OF THE ASSESSEE FAILED TO INTIMATE TO LD. AR OF ASSESSEE ABOUT THE DATE OF HEARING AND BECAUSE OF THIS REASON, NOBODY COULD APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED BY THE TRIBUNAL. IN SUPPORT OF THIS CONTENTION, THE LD. AR OF ASSESSEE SUBMITTED AN AFFIDAVIT OF SHRI YOGESH, ACCOUNTANT OF THE ASSESSEE FIRM AND POINTED OUT THAT IN PARA 3 OF THIS AFFIDAVIT, IT IS STATED BY THE ACCOUNTANT OF THE ASSESSEE FIRM THAT HE WAS NOT FEELING WELL AND HENCE, COULD NOT GO THE OFFICE AND INADVERTENTLY, HE HAS NOT FORWARDED THE NOTICE TO THE LD. AR OF ASSESSEE. HE SUBMITTED THAT UNDER THESE FACTS, IT SHOULD BE ACCEPTED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, AS PER RULE 24 OF M.P. NO. 386/BANG/2018 (IN ITA NO. 563/BANG/2018) PAGE 2 OF 2 ITAT RULES, 1963, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. THE LD. DR OF REVENUE SUBMITTED THAT EX-PARTE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF ABOVE DISCUSSION, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING BEFORE THE TRIBUNAL AND HENCE, AS PER RULE 24 OF ITAT RULES, 1963, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THIS APPEAL FOR HEARING ON 26.08.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 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 21 ST JUNE, 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.