M/s Geneva Fine punch Enclosures Ltd, Bangalore V. Deputy Commissioner of Income tax, Bangalore

MA 51/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3150 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 13-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G R REDDY CITIDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER M.P. NO.51/BANG/2015 [IN ITA NO.1628/BANG/2013] ASSESSMENT YEAR : 2009-10 M/S. GENEVA FINE PUNCH ENCLOSURES LTD., [NOW M/S. GENEVA INDUSTRIES LTD.], NO.140/1, PATTANDUR AGRAHARA VILLAGE, WHITEFIELD ROAD, BANGALORE 560 066. PAN: AACG 7208F VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(3), BANGALORE 560 066. APPELLANT RESPONDENT APPELLANT BY : SHRI ZAIN AHMED KHAN, CA RESPONDENT BY : SHRI G.R. REDDY, CIT-I(DR) DATE OF HEARING : 03.07.2015 DATE OF PRONOUNCEMENT : 10.07.2015 O R D E R PER N.V. VASUDEVAN, JUDICIAL MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 [THE ACT] PRAYING FOR RE CALLING OF THE ORDER DATED MP NO. 51/BANG/2015 PAGE 2 OF 3 10.10.2014 PASSED IN THE AFORESAID APPEAL DISMISSIN G THE APPEAL FOR NON- PROSECUTION. 2. THE ABOVE APPEAL WAS DISMISSED SINCE DESPITE SER VIE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE, WHEN THE C ASE WAS CALLED FOR HEARING ON 07.10.2014. IN THE MISCELLANEOUS PETITI ON, THE ASSESSEE HAS SUBMITTED THAT THE CLERK, WHO RECEIVED THE NOTICE O F HEARING FROM THE TRIBUNAL, INADVERTENTLY DELIVERED THE NOTICE OF HEA RING TO THE AR ONLY IN THE AFTERNOON OF THE DAY OF HEARING. CONSEQUENTLY, THE AR OF THE ASSESSEE- PETITIONER WAS NOT INFORMED IN TIME ABOUT THE CASE BEING POSTED FOR HEARING. IT IS FOR THIS REASON THAT THERE WAS NO REPRESENTAT ION ON BEHALF OF THE ASSESSEE ON 7.10.2014. IN THE PETITION, THE ASSESS EE HAS SUBMITTED THAT THEY ARE INTERESTED IN PROSECUTING THE APPEAL AND T HEREFORE THE ORDER DATED 10.10.2014 SHOULD BE RECALLED. 3. WE HAVE HEARD THE LD. COUNSEL FOR THE ASSESSEE, WHO REITERATED THE FACTS AS STATED IN THE PETITION. WE ARE SATISFIED THAT THE FAILURE OF THE ASSESSEE TO APPEAR ON 7.10.2014 WHEN THE APPEAL WAS CALLED FOR HEARING WAS OWING TO REASONABLE AND SUFFICIENT CAUSE. ACCO RDINGLY, THE ORDER OF DISMISSAL OF APPEAL FOR NON-PROSECUTION IS RECALLED . THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 21.09.2015. DATE OF HEA RING WAS ANNOUNCED IN THE OPEN COURT AND THEREFORE NO NOTICE OF HEARING W ILL BE SENT TO THE PARTIES. MP NO. 51/BANG/2015 PAGE 3 OF 3 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF JULY , 2015 . SD/- SD/- ( JASON P. BOAZ ) ( N.V. VASUDEVA N ) ACCOUNTANT MEMBER JUDICIAL MEMBE R BANGALORE, DATED, THE 10 TH JULY , 2015 . /D S/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR/ SENIOR PRIVATE SECRETARY ITAT, BANGALORE.