The Nilgiri Dairy Farm P Ltd, Bangalore V. Assistant Commissioner of Income tax, Bangalore

MA 4/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2733 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 26-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHANKAR PRASAD
• Assessee Lawyers: V SRINIVASAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER M.P. NO.4/BANG/2015 (IN I.T.A. NO . 236 / BANG /20 1 4 ) ( ASSESSMENT YEAR : 200 7 - 08 ) THE NILGIRI DAIRY FARM P. LTD., MFAR SILVERLINE TECH PARK, NO.180, 1 ST FLOOR, EPIP PHASE II, WHITEFIELD, BANGALORE - 560 066 . . PETITIONER . PAN AAACT 8121A VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 12(4), BA NGALORE . .. RESPONDENT. P ETITI ONER BY : SHRI V. SRINIVASAN, C.A. RESPONDENT BY : DR. SHANKAR PRASAD, ADDL. CIT. DATE OF H EARING : 1 3 .2.2015. DATE OF P RONOUNCEMENT : 13.2 .201 5 . O R D E R PER S HRI JASON P. BOAZ : TH IS APPLICATION UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') HAS BEEN FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.236/BANG/2014 DT.28.10.20 14 DISMISSING THE AP P E AL FOR NON - PROSECUTION. 2. IT IS STATED BY THE LEARNED COUNSEL FOR THE PETITIONER THAT NON - APPEARANCE OF THE PETITIONER BEFORE THE TRIBUNAL ON THE DATE OF HEARING WAS DUE TO THE FACT THAT THE LEARNED AUTHORISED REPRESENTATIVE HAD SOUGHT ADJOURNMENT OF THE HEARING ON 28.10.2014, VIDE LETTER M.P. NO.4/BANG/2015 (IN ITA NO. 236 /BANG/ 2014) 2 DT.15.10.2014 , AS THE ASSESSEE'S PERSONNEL LOOKING AFTER THIS MATTER WERE TO BRIEF THE LEARNED AUTHORISED REPRESENTATIVE S FOR EFFECTIVE REPRESENTATION OF THE CASE. I T IS SUBMITTED THAT IT APPEARS THAT THE ADJOUR NMENT LETTER DT.15.10.2014 FILE D BY THE LEARNED AUTHORISED REPRESENTATIVE WAS NOT BROUGHT TO THE NOTICE OF THE BENCH, LEADING TO DISMISSAL OF THE ASSESSEE'S APPEAL FOR NON - PROSECUTION. IT WAS SUBMITTED THAT IT WAS FOR THE ABOVE REASON THAT THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER DID NOT ATTEND BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. 28.10.2014. ; THUS ACCORDING TO THE LD. A.R. THE ABSENCE WAS NEITHER INTENTIONAL NOR WILLFUL BUT DUE TO REASONABLE CAUSE AND PRAYED THAT THE ORDER OF THE TRIBUNAL DT.28.10.2014 BE RECALLED FOR FRESH HEARING. THE LEARNED DEPAR TMENTAL REPRESENTATIVE WAS ALSO HEARD. 3. WE ARE SATISFIED WITH THE CONTENTION OF THE LEARNED AUTHO RISED REPRESENTATIVE OF THE ASSESSEE THAT THE ABSENCE OF THE LEARNED AUTHORISED REPRESENTATIVE ON 28.10.2014 WAS NEITHER INTENTIONAL NOR WILLFUL BUT WAS DUE TO REASONABLE CAUSES FOR THE REASON STATED IN THIS M.P. IN VIEW OF THE SAME, WE RECALL THE ORDER OF THE TRIBUNAL DT .28.10.2014 AND POST THE APPEAL FOR HEARING ON 24.3.2015. AS THE DATE OF HEARING H AS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE OF HEARING NEED BE GIVEN. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH FEB., 20 1 5 . SD/ - SD/ - ( RAJPAL YADAV ) ( JASON P BOAZ ) JUDICIAL MEMBER ACCOUNTANT MEMBER *REDDY GP