Sri Channamallikarjuna Trust Committee, Koppal V. The Commissioner of Income Tax, (Exemptions), Bengaluru

MA 4/BANG/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6571 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 03-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: VEERABASANA GOUDA S.
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 4/Bang/2021 (in ITA No. 1829/Bang/2018) Assessment Year : 2018-19 Sri Channamallikarjuna Trust Committee, Sri Mallikarjuna Mutta, Shive Talkies Road, Gangavathy Dist., Koppal. PAN: AAJTS7938J Vs. The Commissioner of Income Tax (Exemptions), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Veerabasana Gouda S., CA Revenue by : Shri Priyadarshi Mishra, Addl. CIT (DR) Date of Hearing : 12-11-2021 Date of Pronouncement : 13-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER This Miscellaneous Petition (MP) is filed by the assessee recalling the ex-pare order passed by the Tribunal on 21.09.2020 in ITA No. 1829/Bang/2018. 2. It is the contention of the assessee in the MP that the appeal was earlier fixed for hearing on 10.09.2020 but the Ld.AR was unable to attend on the date of hearing fixed by the Tribunal due Page 2 of 3 M.P. No. 4/Bang/2021 (in ITA No. 1829/Bang/2018) to technical reasons. It is submitted that under these facts, there is a reasonable cause for non-appearance on the date of hearing and hence, as per Rule 24 of the ITAT Rules, 1963, this ex-parte Tribunal order should be recalled. 3. Ld. DR of the revenue submitted that the Tribunal order should not be recalled. 4. We have considered the rival submissions and in the facts of the present case as noted above, we are of the opinion that for non-appearance the Ld.AR of assessee should not suffer the consequence. In the interest of justice, we recall the ex-parte order dated 21.09.2020 passed by this Tribunal subject to cost levied on the authorised representative. Ld.AR is directed to deposit Rs. 10,000/- to the Karnataka Chief Ministers Relief Fund. Upon the receipt being produced with an affidavit, the Registry is directed to fix the appeal for hearing in regular course. Accordingly, the present M.P. filed by assessee is allowed. In the result, the M.P. filed by the assessee is allowed. Order pronounced in the open court on 13 th December, 2021. Sd/- Sd/- (B.R. BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 13 th December, 2021. /MS / Page 3 of 3 M.P. No. 4/Bang/2021 (in ITA No. 1829/Bang/2018) Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order Assistant Registrar, ITAT, Bangalore