Smt B V Sreelatha, Bellary V. Deputy Commisioner of Income tax, Bangalore

MA 61/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3152 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 28-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR K SHANKAR PRASAD J
• Assessee Lawyers: B S BALACHANDRAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI , JUDICIAL MEMBER A ND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER MISC.PETN.NO.61/BANG/2015 (IN ITA NO. 1771 / BANG/20 1 3 ) ( ASSESSMENT YEAR: 200 8 - 0 9 ) SMT. B.SREELATHA, W/O B.V.SREENIVASA REDDY, OPP. TAJ BAR & RESTAURANT , WELCOME GATE, BH U VANGIRI COLONY, BELLARY. PAN : BDLPS7641N PETITIONER VS. DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 1 ( 3 ), BANGALORE. RESPONDENT PETITIONER BY: SHRI B.S.BALACHANDRAN, ADVOCATE. RESPONDENT BY: DR. K.SHANKAR PRASAD, JCIT(DR). DATE OF HEARING : 17 /07 /201 5. DATE OF PRONOUNCEMENT: 17 /07/2015 . O R D E R PER SMT. P.MADHAVI DEVI, JM : THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME - TAX ACT, 1961 [ THE ACT ] SEEKING RECALL THE ORDER OF THE TRIBUNAL DATED 01/12/2014 IN ITA NO .1771/BANG/2013. MP NO . 61 /BANG/201 5 SMT.B.SREELATHA. PAGE 2 OF 3 2. THE ASSESSEE HAS FILED THE PRESENT APPLICATION FOR RECALL OF THE ORDER OF THIS TRIBUNAL STATING THAT HER HUSBAND B .V.SREENIVASA REDDY WAS IN THE JUDICIAL CUSTODY FROM 0 5/ 0 9/2011 TO 26/ 0 1/2015 AND THEREFORE THE ASSESSEE WAS NOT STAYING IN BELGAUM . IT IS THEREFORE SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED BY SOMEBODY ELSE WH O H AS NOT INTIMATED THE ASS ESSEE ABOUT THE NOTICE OR THE DATE OF HEARING AND THEREFORE THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. SHE, THEREFORE, PRAYED FOR RECALL OF THE ORDER OF THE TRIBUNAL IN THE INTEREST OF JUSTICE . THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE RECALL OF THE ORDER. 3. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT THE TRIBUNAL HAD DISMISSED THE ASSESSEE S APPEAL IN LIMINI FOR NON - APPEARANCE ON 01/12/2014 WHICH IS THE DATE WHICH FALLS BETWEEN 5/9/2011 AN D 26/1/2015 DURING WHICH PERIOD ASSESSEE S HUSBAND WAS ALLEGEDLY IN JUDICIAL CUSTODY. THEREFORE, CONSIDERING THE ASSESSEE S CONTENTION TO BE ACCEPTABLE , WE RECALL THE ORDER OF THE TRIBUNAL DATED 01/12/2014 AND FIX THE APPEAL FOR HEARING ON 21/10/2015. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN. MP NO . 61 /BANG/201 5 SMT.B.SREELATHA. PAGE 3 OF 3 4. IN THE RESULT, THE MP IS ALLOWED. R PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 201 5 . SD/ - SD/ - (JASON P BOAZ) (SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE