Smt. G. Vanaja, Bellary V. DCIT Central Circle 1(3), Bengaluru

MA 51/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6807 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKAS SURYAVANSHI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER [MP NOS. 49 TO 51/BANG/2019 (IN ITA NOS. 1006 TO 1008/BANG/2018)] (ASSESSMENT YEARS : 2006 07 TO 2008 09) SMT. G. VANAJA, APPELLANT W/O G. KARUNAKAR REDDY, NO. 52, SIRGUPPA ROAD, ASHOK NAGAR, HAVAMBAVI, BELLARY. PAN: AIHPG0429L VS DCIT, CENTRAL CIRCLE 1 (3), RESPONDENT BANGALORE. ASSESSEE BY : SMT. SHEETAL, ADVOCATE REVENUE BY : SHRI VIKAS SURYAVANSHI, ADDL. CIT DR DATE OF HEARING : 12.07.2019 DATE OF PRONOUNCEMENT : 25.07.2019 O R D E R PER A. K. GARODIA, A.M.: ALL THESE THREE M. PS. ARE FILED BY THE ASSESSEE AND IT IS STATED IN THESE M. PS. THAT THERE WAS REASONABLE CAUSE FOR NON-ATTENDANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING BEFORE THE TRIBUNAL AND THEREFORE, THIS COMBINED EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED. ALL THESE M. PS. WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMBINED ORDER FOR THE SAKE OF CONVENIENCE. 2. LEARNED A.R. OF THE ASSESSEE MADE SAME SUBMISSIONS. HE ALSO SUBMITTED THAT THERE IS NO DECISION ON MERIT AND FOR THIS REASON ALSO, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED. LEARNED DR OF THE REVENUE SUBMITTED THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDER AND THERE IS NO REASONABLE CAUSE FOR NON-ATTENDANCE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND FORCE IN THE SUBMISSION OF THE LEARNED AR OF THE ASSESSEE THAT BECAUSE OF THIS REASON ALONE THAT THERE IS NO DECISION ON MERIT, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED. HENCE, WE RECALL THIS EX PARTE TRIBUNAL ORDER AND FIX THESE APPEALS FOR HEARING ON 29.07.2019. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND THEREFORE, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. M. P. NOS. 49 TO 51/BANG/2019 2 4. IN THE RESULT, ALL THESE THREE M. PS. FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ON THE COMPLETION OF HEARING. SD/- SD/- (PAVAN KUMAR GADALE) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE D A T E D : 25.07.2019 *MS COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.