Appeal Details
Counselvise Citation
[2015] 124 COUNSELVISE.COM (IT) 3405 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
24-09-2015
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
18-09-2015
Assessment Year
misc
Appeal Filed On
28-11-2014
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE S MT. P. MADHAVI DEVI , JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER M.P. NO.46/BANG/2015 (IN I.T.A. NO . 560 / BANG /20 1 4 ) ( ASSESSMENT YEAR : 2010 - 11 ) M/S. BANGALORE PHARMACE UTICAL & RESEARCH LABORATORY PVT. LTD., NO.163, RESERVOIR STREET, BASAVANAGUDI, BANGALORE - 560 0 04 . APPELLANT . VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 11( 2 ), BANGAL ORE . .. RESPONDENT. APPELLANT BY : H. ANIL KUMAR, C.A. RESPONDENT BY : DR. P.K. SRIHARI, ADDL. CIT (D.R) DATE OF H EARING : 3.7.2015 . DATE OF P RONOUNCEMENT : 3.7 . 201 5 . O R D E R PER S HRI JASON P. BOAZ : THIS 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.560/BANG/2014 DT.10.2.2015 DISMISSING THE APPEAL FOR ASSESSMENT YEAR 2010 - 11 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 ONLY DATE OF HEARING ON 10 .2.2015 WAS DUE TO HIS FAULT FOR FOLLOWING REASONS PLACED BEFORE US IN THE FORM OF AN AFFIDAVIT : - M.P. NO.46/BANG/2015 ( ITA NO. 560 /BANG/ 201 4 ) 2 1. I STATE THAT I AM PARTNER OF RAO & SWAMI CH ARTERED ACCOUNTANTS, 2/1, CONNAUGHT ROAD, BANGALORE 560 052, THE AUTHORISED REPRESENTATIVE OF THE APPELLANT BANGALORE PHARMACEUTICAL AND RESEARCH LABORATORY (P) LTD. IN THE PROCEEDINGS BEFORE THE INCOME TAX AUTHORITIES. 2. I STATE THAT THE APPEAL OF THE APPELLANT, BANGALORE PHARMACEUTICAL AND RESEARCH LABORATORY (P) LTD. FOR A.Y. 2010 - 11 WAS FILED THROUGH OUR OFFICE ON 28.4.2014 AND I AM FULLY ACQUAINTED WITH THE FACTS OF THE CASE AS THE FIRM M/S. RAO & SWAMI IS REPRESENTING THE CASE BEFORE THE HON'BLE TRIBUNAL. 3. I STATE THAT ON 5.1.2015, I RECEIVED THE INFORMATION FROM SRI K. SUNDARAM, GENERAL MANAGER (FINANCE) OF THE APPELLANT THAT THE APPEAL IS POSTED FOR HEARING ON 10.2.2015 AND I INTIMATED HIM TO SEND THE NOTICE TO OUR OFFICE AND DULY NOTED TH E SAME IN MY CALENDAR MAINTAINED ON THE PROGRAM OUTLOOK, WHICH I USE FOR MY EMAILS. DUE TO MY OTHER PRE - OCCUPATIONS, THE DATE OF HEARING WAS NOT NOTED IN THE OFFICE DIARY 20 1 5 NOR IN A NOTICE PAD MAINTAINED BY OUR OFFICE. 4. I STATE THAT BECAUSE OF SPEED CONSTRAINTS ON MY LAPTOP, I HAD TO CREATE A NEW FOLDER FOR MAILS IN THE OUTLOOK AND DURING THE PROCESS, I LOST MY ENTIRE DATA INCLUDING MAILS AND THE APPOINTMENTS NOTED ON MY CALENDAR. 5. I STATE THAT THOUGH OUR TECHNICIAN WAS ABLE TO RETRIEVE THE EMAIL S, HE COULD NOT RETRIEVE THE APPOINTMENTS ON MY CALENDAR. 6. I STATE THAT THE ACKNOWLEDGEMENT CUM NOTICE SERVED ON THE APPELLANT THOUGH SENT TO OUR OFFICE DID NOT GET RECORDED IN THE DIARY MAINTAINED BY OUR FIRM. 7. I STATE THAT IN VIEW OF THE NON - RECORDING OF THE POSTING OF THE APPELLANT S CASE IN THE OFFICE DIARY ON 10 TH FEBRUARY 2015, NEITHER I NOR ANYONE APPEARED BEFORE THE HON'BLE COURT ON THE APPOINTED DAY. 8. I STATE THAT THE NON - APPEARANCE ON 10.2.2015 BY US MUST NOT BE CONSIDERED AS THE A PPELLANT IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL. IT WAS SUBMITTED BY THE LEARNED AUTHORISED REPRESENTATIVE THAT IT WAS FOR THE ABOVE REASON S , AS CITED IN THE AFFIDAVIT THAT HE COULD NOT ATTEND BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G I.E. 10.2.2015. IT WAS PLEADED THAT HIS ABSENCE ON 10.2.2015 WAS NEITHER INTENTIONAL NOR WILLFUL BUT DUE TO REASONABLE CAUSE AND PRAYED THAT THE ORDER OF THE TRIBUNAL DT.10.2.2015 BE RECALLED FOR FRESH HEARING. THE LEARNED DEPARTMENTAL REPRESENTATIVE WA S ALSO HEARD. 3. WE HAVE HEARD BOTH PARTIES AND CONSIDERED THE REASONS PUT FORTH BY THE LEARNED AUTHORISED REPRESENTATIVE FOR NON - APPEARANCE BEFORE US ON 10.2.2015 AND ARE SATISFIED WITH M.P. NO.46/BANG/2015 ( ITA NO. 560 /BANG/ 201 4 ) 3 THE CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASS ESSEE THAT HIS ABSENCE ON 10.2.2015 WAS NEITHER INTENTIONAL NOR WILLFUL BUT WAS DUE TO REASONABLE CAUSES FOR THE REASONS STATED IN THIS M.P. IN VIEW OF THE SAME, WE RECALL THE ORDER OF THE TRIBUNAL DT.10.2.2015 AND POST THE APPEAL FOR HEARING ON 24.9.201 5. AS THE DATE OF HEARING HAS 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 3.7 .2015 . SD/ - SD/ - ( P. MADHAVI DEVI ) ( JASON P BOAZ ) JUDICIAL MEMBER ACCOUNTANT MEMBER *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE. (TRUE COPY) BY OR DER ASST. REGISTRAR, ITAT, BANGALORE
