M/s Hassan Hajee & Co., , Mangalore V. Deputy Commissioner of Income Tax, Central Circle, Mangalore

MA 44/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6155 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Keywords: Reasonable cause
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI JASON P BOAZ , ACCOUNTANT MEMBER AND SHRI LALI E T KUMAR, JUDICIAL MEMBER M P NOS. 44 & 45 /BANG/201 8 ( I.T.A. NO S . 30 & 870 /BANG/201 7) (ASSESSMENT YEAR S : 20 12 - 13 & 2013 - 14 ) M/S. HAS SAN HAJEE & CO. D.NO.20 - 08 - 678, NEAR OLD MUNICIPAL OFFICE, BUNDER, MANGALURU - 575 001 VS. DY . COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MANGALURU - 575 001 . PETITIONER RESPONDENT. PETITIONER BY : SHRI N ARENDRA SHARMA, ADVOCATE. R E SPONDENT BY : SMT. PADMA MEENAKSHI , JCIT (D.R) DATE OF H EARING : 23.03 .2018. DATE OF P RONOUNCEMENT : 23.03 .2018. O R D E R PER SHRI JASON P BOAZ, A .M . : TH E S E MISC. PETITIONS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S IN ITA NOS. 30 & 270 /BANG/2017 DT. 17.01.2018 OF THIS TRIBUNAL SEEKING RECALLING OF THE IMPUGNED ORDERS PASSED EX - PARTE FOR NON - PROSECUTION. 2. WE HAVE HEARD THE LEARNED AUTHORISED RE PRESENTATIVE AS WELL AS LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON 2 M P NOS. 44 & 45 /BANG/201 8 RECORD. THE APPEALS OF THE ASSESSEE WERE DISMISSED BY THE TRIBUNAL IN LIMINE FOR WANT OF PROSECUTION AS NONE APPEARED ON BEHALF OF THE ASSESSEE ON 17.01.2018 . THE AS SESSEE HAS EXPLAINED THE REASONS FOR NON - APPEARANCE IN THE PETITION AS WELL AS IN THE AFFIDAVIT STATING THAT TH E AR S FLIGHT FROM MANGALORE TO BANGALORE ON 17.1.2018, EARLY MORNING, WAS DELAYED DUE TO HEAVY FOG AT BANGALORE AND THEREFORE HE WAS ABLE TO REACH THE TRIBUNAL ONLY AT 11.30 AM BY WHICH TIME THE PROCEEDINGS AT THE TRIBUNAL HAD ALREADY CONCLUDED. ON ENQUIRY WITH THE REGISTRY OF THE ITAT IT WAS ASCERTAINED THAT THE CASE WAS HEARD ON 17.01.2018 AND DISMISSED FOR NON - PROSECUTION. IT IS SUBMITTED THAT THIS UNAVOIDA BLE SITUATION OF BEING ON A DELAYED FLIGHT ON THE PART OF THE LEARNED AUTHORISED REPRESENTATIVE OF ASSESSEE WAS NEITHER INTENTIONAL NOR DELIBERATE AND THEREFORE PLEADED THE APPEALS BE RECALLED FOR HEARING AND DISPOSED OFF ON MERITS. 3. PER CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE MISCELLANEOUS PETITION. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD, IT IS NOTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 17.01.2018 . SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE , THE APPEALS WERE DISMISSED FOR NON - PROSECUTION. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS NARRATED IN THE ASSESSEE'S PETITION AND AT PARA 2 (SUPRA), WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 17.01.2018 . ACCORDINGLY, THE IMPUGNED ORDER DT. 17.01.2018 3 M P NOS. 44 & 45 /BANG/201 8 IS RECALLED AND THE APPEALS OF THE ASSESSEE ARE DIRECTED TO BE FIXED FOR FRESH HEARING ON 31.05.2018 . SINCE THE NEXT DATE OF HEARI NG OF THE APPEALS ARE ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED BY BOTH THE PARTIES, THEREFORE NO SEPARATE NOTICE TO BE ISSUED IN THIS REGARD. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 23 RD MARCH, 201 8 . SD/ - ( LALI E T KUMAR ) JUDICIAL MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 23.03.2018 . *REDDY G P COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.