M/s Bangalore Electricity Company Limited , Bangalore V. Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore , Bangalore

MA 64/BANG/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3098 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-08-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHISHEK
• Keywords: Principle of natural justice

Judgement Text

MP No.64/Bang/2022 M/s. Bangalore Electricity Supply Company Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No.64/Bang/2022 (Arising out of ITA No.260/Bang/2018) Assessment Year: 2008-09 M/s. Bangalore Electricity Supply Company Ltd., BESCOM Corporate Office K.R. Circle Bangalore 560 001 PAN NO : AACCB1412G Vs. Deputy Commissioner of Income-tax Circle 1(1)(2) Bangalore APPELLANT RESPONDENT Appellant by : Shri Abhishek, A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 26.08.2022 Date of Pronouncement : 26.08.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This MA by assessee seeking recall of ex-parte order of the Tribunal in ITA No.260/Bang/2018 dated 7.4.2022. 2. The Ld. A.R. submitted that ex-parte order of the Tribunal cited (supra) may be recalled in the interest of principles of natural justice and all the defects in the earlier appeal has been rectified and sought an opportunity of hearing before this Tribunal so as to decide the same on merit. 3. The Ld. D.R. not put any objections on the plea of the assessee. MP No.64/Bang/2022 M/s. Bangalore Electricity Supply Company Ltd., Bangalore Page 2 of 3 4. We have heard the rival submissions and perused the materials available on record. In th earlier occasion, the Tribunal has dismissed the appeal ex-parte without participation of the assessee or assessee’s counsel holding that the appeal filed by the assessee is defective. Now the Ld. A.R. pleaded that the appeal documents has been rectified and an opportunity of hearing to be given. In our opinion, the plea of the assessee is justified. Accordingly, in the interest of justice, we recall the order of the Tribunal cited (supra) and direct the registry to post the appeal on 22.9.2022. This order itself serve as a notice to both the parties and no separate notice herein be given to both the parties. Ordered accordingly. 5. In the result, the Miscellaneous petition filed by the assessee is allowed. Order pronounced in the open court on 26 th Aug, 2022 Sd/- (Beena Pillai) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 26 th Aug, 2022. VG/SPS MP No.64/Bang/2022 M/s. Bangalore Electricity Supply Company Ltd., Bangalore Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.