Mr. K.S. Eshwarappa, Shimoga V. DCIT, Shimoga

MA 61/BANG/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5549 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 07-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI JT
• Assessee Lawyers: K MALLAHARAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND S HRI B.R. B ASKARAN , ACCOUNTANT MEMBE R M.P. NO.61/BANG/2019 [IN ITA 1291/BANG/2016) ASSESSMENT YEAR : 2007 - 08 SHRI K.S. ESHWARAPPA, JAYALAKSHMI, MALLESHWARANAGAR, GUNDAPPA ROAD, SHIMOGA. P AN: AADPE 5403 G VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, SHIMOGA. APP ELLANT RESPONDENT APP ELLANT BY : SHRI K. MALL A H A RAO, ADV OCATE RESPONDENT BY : SMT . R. PREMI, JT. CI T( D R ) , ITAT, BANGALORE. DATE O F HEARING : 27 .09.2019 DATE OF PRONOUNCEMENT : 11. 10 .2019 O R D E R PER N V VASUDEVAN, VICE PRESIDENT THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSESSEE PRAYING THAT THE ORDER DATED 24.04.2019 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION SHOULD BE RECALLED. 2. THE ABOVE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARING ON 24.04.2019. NONE APPEARED ON BEHALF OF THE ASSESSE E. THE TRIBUNAL THEREFORE AFTER NOTICING THAT IN SEVERAL PAST HEARI NGS, THE AR OF THE ASSESSEE HAD SOUGHT TIME, CONCLUDED THAT THE ASSESS EE WAS NOT INTERESTED M.P. NO.61/BANG/2019 PAGE 2 OF 2 IN PROSECUTING THE APPEAL AND ACCORDINGLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. 3. IN THE MISCELLANEOUS PETITION, THE ASSESSEE HAS POINTED OUT THAT THE NON-APPEARANCE OF THE ASSESSEE ON 24.04.2019 WAS DU E TO THE FACT THAT THE ASSESSEE WAS NOT INFORMED ABOUT THE DATE OF HEA RING BY THE AR AND ALSO DUE TO THE FACT THAT THE AR OF ASSESSEE WAS NO T WELL ON THAT DATE. AN AFFIDAVIT TO THIS EFFECT HAS ALSO BEEN FILED BY THE ASSESSEE. 4. IN OUR VIEW, THE REASONS GIVEN FOR NON-APPEARANC E ON 24.04.2019 WAS OWING TO A REASONABLE AND SUFFICIENT CAUSE. WE THEREFORE RECALL THE ORDER DATED 24.04.2019 AND DIRECT THE APPEAL OF ASS ESSEE TO BE FIXED FOR HEARING IN THE NORMAL COURSE. 5. IN THE RESULT, THE MISCELLANEOUS PETITION BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF OCTOBER, 2019. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 11 TH OCTOBER, 2019. / D ESAI S MURTHY / COPY TO: 1 . APP L IC ANT 2 . RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.