Mr. Arunesh Kumar Madan, Bangalore V. Income Tax Officer, Ward- 3(2)(4), Bangalore

MA 67/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9260 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 10-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER [ M P NO. 67 /B ANG /20 20 (IN ITA NO. 1625 /B ANG /20 1 9 )] (ASSESSMENT YEAR: 20 1 6 - 1 7 ) SHRI. ARUNESH KUMAR MADAN, B 1201, MANTRI TRANQUIL, OFF KANAKAPURA ROAD, GUBBALALA, BENGALURU 560 061. PAN : A AKPM 0544 P APPLICANT VS. THE ITO, WARD - 3(2)(4), BENGALURU . RESPONDENT APPLICANT BY : SHRI. PRANAV KRISHNA, A DVOCATE REVENUE BY : SHRI. GANESH R. GHALE , STANDING COUNSEL DATE OF HEARING : 07 / 0 8 /20 20 DATE OF PRONOUNCEMENT : 14 / 0 8 /20 20 O R D E R PER A. K. GARODIA, AM: THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 14.01.2020. 2. IN PARA 6 OF THIS MP, IT HAS BEEN STATED THAT THE CASE OF THE ASSESSEE WAS INADVERTENTLY DISPLAYED AS ARUN KUMAR MADAN INSTEAD OF ARUNESH KUMAR MADAN IN THE LIST OF SINGLE MEMBER CASES LIST FOR THE CASES POSTED ON 25.11.2019 AND THE ASSESSEE HAS SUBMITTED A COPY OF THE CAUSE LIST FOR THIS DATE ALONG WITH THE MP FILED BY THE ASSESSEE. HE ALSO SUBMITTED IN PARA 6 OF THE MP THAT BECAUSE OF THIS DIFFERENCE IN NAME IN THE CAUSE LIST, LEARNED AR OF THE ASSESSEE ALTHOUGH PRESENT IN COURT ON THE RELEVANT DATE COULD NOT APPEAR WHEN THIS APPEAL WAS CALLED UP IN THE NAME OF ARUN KUMAR MADAN AND THEREFORE, THIS EX-PARTE TRIBUNAL ORDER SHOULD MP NO. 67/BANG/2020 (IN ITA NO.1625/BANG/2019) PAGE 2 OF 3 BE RECALLED AS PER RULE 24 OF THE TRIBUNAL RULES, 1963. LEARNED DR OF THE REVENUE SUBMITTED THAT THERE IS NO REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING BECAUSE IN THE CAUSE LIST OF 25.11.2019 SUBMITTED BY THE ASSESSEE WITH THE MP, NOT ONLY THE NAME BUT ITA NO. WAS ALSO MENTIONED AND THEREFORE, THIS MP SHOULD BE DISMISSED. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND I FIND THAT THIS IS TRUE THAT IN THE CAUSE LIST OF DATED 25.11.2019 AGAINST THE ITA NO.1625/BANG/2019, THE NAME OF THE ASSESSEE IS APPEARING AS ANUN KUMAR MADAN INSTEAD OF ARUNESH KUMAR MADAN. UNDER THESE FACTS, I FIND FORCE IN THE SUBMISSIONS OF LEARNED AR OF THE ASSESSEE THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THIS APPOINTED DATE OF HEARING AND HENCE, IN VIEW OF RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, I RECALL THIS EX-PARTE ORDER OF THE TRIBUNAL AND FIX THIS APPEAL FOR HEARING ON 25.09.2020. DATE OF THIS HEARING WAS PRONOUNCED IN THE OPEN COURT AND HENCE, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- SD/- (PAVAN KUMAR GADALE) JUDICIAL MEMBER (A. K. GARODIA) ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 14/08/2020 /NS/* MP NO. 67/BANG/2020 (IN ITA NO.1625/BANG/2019) PAGE 3 OF 3 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE