M/s Canra Credit Co-operative Society Limited , Udupi V. Income Tax Officer Ward-1 , Udupi

MA 68/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6585 (ITAT-BANGALORE)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 11-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GABALE
• Assessee Lawyers: U B AJITH KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH, BANGALORE BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER [MP NO. 68/B/2019 (IN ITA NO. 504 /B/201 8 )] (ASSESSMENT YEAR: 20 1 4 - 1 5 ) M/S. CANARA CREDIT CO-OPERATIVE SOCIETY LTD., GROUND FLOOR, VASUKI TOWER, NEAR TALUK OFFICE, UDUPI-576101. PAN : AAAAC 2112 L APPLICANT VS. INCOME TAX OFFICER, WARD I, UDUPI. RESPONDENT APPLICANT BY : SHRI. U. B. AJITH KUMAR , CA REVENUE BY : SHRI. GANESH R. GABALE, STANDING COUNSEL FOR DEPARTMENT O R D E R PER JASON P. BOAZ, AM : THIS MISCELLANEOUS APPLICATION (MP) IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.504/BANG/2018 DATED 12.06.2019, WHEREBY THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2014-15 WAS DISMISSED ON ACCOUNT OF NON-APPEARANCE ON BEHALF OF ASSESSEE. THROUGH THIS MISCELLANEOUS APPLICATION, THE LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE REASONS FOR THE NON-APPEARANCE ON THE DATE FIXED I.E., 12.06.2019 IN HIS AFFIDAVIT ACCOMPANYING THE M.P, AS UNDER:- DATE OF HEARING : 02 / 0 8 /201 9 DATE OF PRONOUNCEMENT : 02 / 0 8 /201 9 [MP NO. 68/B/2019 (IN ITA NO.504/B/2018)] PAGE 2 OF 3 1. I AM AN AUTHORIZED REPRESENTATIVE OF THE APPELLANT CANARA CREDIT COOPERATIVE SOCIETY LTD., HAVING THEIR OFFICE AT GROUND FLOOR, VASUKI TOWER, NEAR TALUK OFFICE, UDUPI -576101. 2. CANARA CREDIT CO-OPERATIVE SOCIETY LTD. (HEREINAFTER REFERRED AS APPELLANT) HAD FILED AN APPEAL ON 17.02.2018, AGAINST ORDER PASSED BY CIT(A)-10, BANGALORE, U/S.250 OF THE INCOME TAX ACT, DISMISSING THE APPEAL FILED BY THE APPELLANT. 3. ORIGINALLY THE APPEAL WAS POSTED FOR HEARING BY SMC-C BENCH, BANGALORE ON 11.04.2019 AND I, DUE TO VARIOUS BANK AUDITS, REQUESTED FOR ADJOURNMENT AND THE HEARING WAS POSTED BEFORE HON'BLE BENCH ON 12.06.2019. 4. AS I AM PERMANENT RESIDENT OF UDUPI, I HAD TO TRAVEL BY OVERNIGHT BUS TO BANGALORE, TO APPEAR BEFORE HON'BLE BENCH AND HON'BLE BENCH HAD SHIFTED THEIR OFFICE, WHICH WAS ORIGINALLY LOCATED AT K.G. ROAD, TO THE PRESENT OFFICE LOCATED AT BANNERGHATTA ROAD, BANGALORE. 5. I BOARDED ON 11 TH NIGHT BUS FROM UDUPI, WHICH NORMALLY REACHES BANGALORE BY 6.30 AM BUT DUE TO TRAFFIC CONGESTION, I REACHED BANGALORE ONLY AT 9.00 AM AND AFTER GETTING FRESHEN UP, I TRAVELLED TO THE NEW ITAT OFFICE AT BANNERGHATTA ROAD AND AGAIN DUE TO TRAFFIC CONGESTION, WHEN I REACH TRIBUNAL OFFICE, IT WAS NEARLY 12.30 PM. BY THAT TIME THE HON'BLE BENCH HAD RAISED FOR THE DAY. 6. AS I COULD NOT APPEAR BEFORE THE HON'BLE BENCH, I WAS UNDER THE IMPRESSION THAT THE SAME IS REPOSTED FOR SOME OTHER FUTURE DATE. 7. IN THE MEANWHILE, THE HON'BLE SMC-C BENCH, BANGALORE HAD DISPOSED OFF THE APPEAL, DISMISSING THE APPEAL FILED BY THE APPELLANT ON 12.06.2019 FOR NON APPEARANCE. 8. THIS DISMISSAL WOULD COST HARDSHIP TO THE APPELLANT AND I AM OF THE OPINION THAT IF THE APPEAL IS REPOSTED FOR HEARING ON MERITS, ISSUES CAN BE ARGUED. 9. I, U.B. AJITH KUMAR, BEING A CHARTERED ACCOUNTANT & AR OF CANARA CREDIT CO-OPERATIVE SOCIETY LTD., DO HEREBY PRAY TO THE HON'BLE MEMBERS THAT THE ORDER ALREADY PASSED MAY KINDLY BE RECALLED. 2. I HAVE CAREFULLY PERUSED THE MISCELLANEOUS APPLICATION AND THE ACCOMPANYING AFFIDAVIT FILED BY THE AR, CONSIDERED THE ARGUMENTS OF THE LEARNED AR AND FIND THAT THERE IS A REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE FIXED. I, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 12.06.2019 AND DIRECT THE REGISTRY [MP NO. 68/B/2019 (IN ITA NO.504/B/2018)] PAGE 3 OF 3 TO FIX THIS APPEAL FOR HEARING ON 19.11.2019. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE FOR ASSESSMENT YEAR 2014-15 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02 ND AUGUST, 2019. SD/- SD/- (N. V. VASUDEVAN) ( JASON P BOAZ ) VICE PRESIDENT ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 02/08/2019 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.