M/s. Chamundi Polymers Pvt. Ltd., Bangalore V. Commissioner of Income Tax, (Appeals), Range-2, Bangalore

MA 66/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6986 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 13-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J KABILA J
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B ENGALURU BEFORE SHRI JASON P BOAZ , ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER MISC.PETN.NO.66/BANG/2018 (IN I TA NO. 1350 / BANG/2 0 1 6 ) (ASSESSMENT YEAR: 2006 - 07 ) M/S.CHAMUNDI POLYMERS PVT. LTD. NO.45, 1 ST MAIN, 8 TH CROSS, PRASHANTH NAGAR, BENGALURU - 560079. PAN:AABCC 1580 H VS. PETITIONER INCOME - TAX OFFICER, WARD 11(1), BENGALURU. RESPONDENT PETITIONER BY : SHRI NARENDRA SHARMA, ADVOCATE. RESPONDENT BY : SMT. J . KABILA, JCIT(DR) DATE OF HEARING : 17/08/2018 DATE OF PRONOUNCEMENT : 20 /08/2018 O R D E R PER JASON P BOAZ , AM : THIS MISCELLANEOUS PETITION (M.P) IS FILED BY THE PETITIONER SEEKING RECALL OF THE TRIBUNAL S ORDER FOR ASSESSMENT YEAR 200 6 - 07 DATED 16/11/2017 WHEREIN THE PETITIONER S APPEAL WAS DISMISSED FOR NON - PROSECUTION. 2. WE HAVE HEARD THE LEARNED AR OF THE ASSESSEE AS WELL AS THE LEARNED DEPARTMENTAL REPRESENTATIVE AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. IN THIS M.P, THE PETITIONER HAS SUBMITTED AS UNDER: - MP NO . 66 /BANG/20 18 PAGE 2 OF 4 MP NO . 66 /BANG/20 18 PAGE 3 OF 4 IT IS PRAYED BY THE LEARNED AR FOR THE ASSESSEE THAT AS THERE WAS REASONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE S NON - APPEARANCE FOR THE HEARING SCHEDULED FOR 16/11/2017, THE TRIBUNAL S EX - PARTE ORDER DATED 16/1 1/2017 MAY BE RECALLED AND DECIDED ON MERITS IN THE INTEREST OF SUBSTANTIAL JUSTICE. 3. PER CONTRA, THE LEARNED DR FOR REVENUE HAS OPPOSED THE RECALLING OF THE ORDER. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES AS WELL AS ON A CAREFUL PERUSA L OF THE CONTENTS OF THE M.P. (SUPRA), WE ARE SATISFIED THAT THE PETITIONER WAS HAVING SUFFICIENT AND REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN THE APPEAL OF THE PETITIONER WAS CALLED FOR HEARING ON 16/11/2017. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WHEN THE APPEAL OF THE PETITIONER WAS NOT ADJUDICATED ON MERITS BUT DISMISSED IN LIMINE , THE IMPUGNED ORDER DATED 16/11/2017 IS RECALLED. THE APPEAL OF THE PETITIONER IS DIRECTED TO BE LISTED FOR HEARING ON 10/10/2018. SINCE THE DATE OF HEARING OF THE APPEAL WAS PRONOUNCED IN THE OPEN COURT AND HAS BEEN DULY NOTED BY THE PARTIES, THEREFORE, NO SEPARATE NOTICE NEEDS BE ISSUED BY THE REGISTRY IN THIS REGARD. MP NO . 66 /BANG/20 18 PAGE 4 OF 4 5. IN THE RESULT, THE ASSESSEE S M.P. FOR ASSESSMENT YEAR 2006 - 07 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH AUGUST, 2018 S D/ - SD/ - ( LALIET KUMAR ) ( JASON P BO AZ ) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU. D A T E D : 20 / 0 8 /201 8 SRINIVASULU, SPS COPY TO : 1 PETITIONER 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE