M/s Jain Farms Private ltd., Bangalore V. The Income Tax Officer, Ward-11(2), Bangalore

MA 40/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9167 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-08-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 11-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: SUMAN TUNKAR

Judgement Text

M.P. NOS.36 TO 3/BANG/2020 JAIN FARMS PVT. LTD., BANGALORE M.P.NOS.43 TO 48/BANG/2020 JAIN FARMS AND RESORTS PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL ABENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NOS.36 TO 43/BANG/2020 (ARISING OUT OF ITA NO.1009 TO 1016/BANG/2016) ASSESSMENTYEARS: 2006-07 TO 2008-09, 2008-09 TO 2011-12 & 2011-12 RESPECTIVELY M/S. JAIN FARMS PVT. LTD. NO.59/1, NAKODA ARCADE, 3 RD FLOOR, DVG ROAD, BASAVANGUDI BANGALORE-560 102 PAN NO : AAACJ4238L VS. THE ITO WARD-11(2) BANGALORE APPELLANT RESPONDENT M.P. NOS.44 TO 48/BANG/2020 (ARISING OUT OF ITA NOS. 1017 TO 1021/BANG/2016) ASSESSMENT YEARS: 2006-07 TO 2010-11 RESPECTIVELY M/S. JAIN FARMS & RESORTS PVT. LTD. NO.59/1, NAKODA ARCADE, 3 RD FLOOR, DVG ROAD, BASAVANGUDI BANGALORE-560 102 PAN NO : AABCJ6726E VS. THE ITO WARD-11(2) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SMT. SUMAN TUNKAR, A.R. RESPONDENT BY : SRI PRIYADARSHI MISHRA, D.R. DATE OF HEARING : 07.08.2020 DATE OF PRONOUNCEMENT : 07.08.2020 M.P. NOS.36 TO 3/BANG/2020 JAIN FARMS PVT. LTD., BANGALORE M.P.NOS.43 TO 48/BANG/2020 JAIN FARMS AND RESORTS PVT. LTD., BANGALORE PAGE 2 OF 3 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THESE MISCELLANEOUS PETITIONS HAVE BEEN FILED BY T HE RESPECTIVE ASSESSEES SEEKING RECALL OF EX-PARTE ORD ER DATED 16.5.2019 PASSED BY THE COORDINATE BENCH FOR ASSESS MENT YEARS MENTIONED IN THE CAPTION. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE APPEALS WERE ORIGINALLY HANDLED BY A CHARTERED ACCOUNTANT NAMED T. SRINIVAS, WHO APPEARE D FROM TIME TO TIME BEFORE THE TRIBUNAL AND SOUGHT ADJOURNMENT OF THE CASES. IN AND AROUND JAN19, TH E ASSESSEES DECIDED TO CHANGE THE COUNSEL. THEY COUL D NOT APPOINT THE NEW COUNSEL BY 16.5.2019. HOWEVER, NOT ICE OF HEARING WAS SENT TO THE EARLIER COUNSEL AND HENCE T HE ASSESSEE WAS NOT AWARE OF THE POSTING OF APPEAL. HE NCE, NONE COULD APPEAR BEFORE THE TRIBUNAL AND THE TRIBU NAL WAS CONSTRAINED TO PASS A COMMON ORDER EX-PARTE. T HE LD. A.R. SUBMITTED THAT NON-APPEARANCE BEFORE THE B ENCH WAS ON ACCOUNT OF SUFFICIENT REASONS AND ACCORDINGL Y PRAYED FOR RECALL OF THE ORDER. 3. WE HEARD LD. D.R. AND PERUSED THE RECORD. HAVIN G REGARD TO THE SUBMISSIONS MADE IN THE MISCELLANEOUS PETITION, WE ARE OF THE VIEW THAT THERE WAS A REASO NABLE CAUSE FOR THE ASSESSEES IN NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE O F RULE 24 M.P. NOS.36 TO 3/BANG/2020 JAIN FARMS PVT. LTD., BANGALORE M.P.NOS.43 TO 48/BANG/2020 JAIN FARMS AND RESORTS PVT. LTD., BANGALORE PAGE 3 OF 3 OF APPELLATE TRIBUNAL RULES, WE RECALL THE COMMON O RDER DATED 16.5.2019 PASSED IN THE HANDS OF BOTH THE ASSESSEES FOR THE ABOVE MENTIONED YEARS. 4. AFTER CONSULTING BOTH THE PARTIES, ALL THESE APP EALS ARE POSTED FOR HEARING ON 08.12.2020. SINCE THE DA TE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESE NCE OF BOTH THE PARTIES, THE REGISTRY MAY DESIST FROM SEND ING A FORMAL NOTICE OF HEARING TO THE PARTIES. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.08.2 020 SD/- (PAVAN KUMAR GADALE ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 7 TH AUG, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.