M/s Ennoble constructions, Bangalore V. Deputy Commisioner of Income tax, Bangalore

MA 60/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3148 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 28-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FARAHAT HUSSAIN QUERESHI
• Assessee Lawyers: V CHANDRASHEKAR; S ANNAM ALAI S
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER MISC. PETN.NO.60/BANG/2015 (IN ITA NO. 1884 / BANG/20 1 3 ) (ASSESSMENT YEAR: 2006 - 07 ) M/S.ENNOBLE CONSTRU CTION S , NO.6/4, ENNOBLE HOUSE, RAGHAVACHARI ROAD, BELLARY - 583101. PETITIONER PAN: AABFE 6394 E VS. DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 1(3), BANGALO RE. RESPONDENT PETITIONER BY: S/ SHRI V.CHANDRASHEKAR & S.ANNAM ALAI , ADVOCATE S . RESPONDENT BY: SHRI FARAHAT HUSSAIN QUERESHI, C IT(DR). DATE OF HEARING : 10 /0 7 /2015. DATE OF PRONOUNCEMENT: 10 /07/2015. O R D E R PER SMT. P.MADHAVI DEVI, JM : THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 28/01/2015 DISMISSING THE APPEAL IN LIMINE . 2. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPORT OF THE APPLICATION FOR RECALL OF THE ORDER STATING THAT THE NOTICE FROM THE TRIBUNAL WAS NOT RECEIVED BY THE ASS ESSEE. IT WAS STATED BY THE LEARNED COUNSEL FOR THE ASSESSEE ORALLY DURING THE COURSE OF MP NO . 1844 /BANG/201 5 M/S.ENNOBLE CONSTRUCTIONS PAGE 2 OF 2 HEARING THAT THE ADDRESS OF THE ASSESSEE HAD CHANGED AND THEREFORE THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE, THEREFORE, SO UGHT FOR RECALL OF THE ORDER OF THE TRIBUNAL AND ALSO HAS GIVEN AN UNDERTAKING THAT THE ASSESSEE SHALL NOT/WILL NOT SEEK UNNECESSARY ADJOURNMENT IN THE EVENT OF RECALL AND FIXING OF APPEAL FOR HEARING. THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS ALSO HEA RD. 3. AFTER CONSIDERING THE RIVAL CONTENTIONS AND IN VIEW OF RULE 24 OF THE ITAT RULES, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE TRIBUNAL DATED 28/01/2015 AND FIX THE APPEAL FOR HEARING ON 17/08/2015. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE NEED BE GIVEN AND THE ASSESSEE SHALL NOT TAKE ADJOURNMENT IN THE HEARING OF THE APPEAL WITHOUT REASONABLE CAUSE. 4 . IN THE RESULT, THE MP IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 10 TH JULY , 201 5 . S D/ - S D/ - (JASON P BOAZ) (SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER E KSRINIVASULU COP Y TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSIST ANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE