Income Tax Officer Ward-14(5), Bangalore V. Kamal Chandramohan , Chennai

MA 71/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1146 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GANESH G GHALE
• Assessee Lawyers: LAKSHMI
• Keywords: Reasonable cause
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 71/BANG/2019 (IN ITA NO. 3290 /BANG/201 8 ) ASSESSMENT YEAR : 201 1 - 1 2 SHRI KAMAL CHANDRAMOHAN, APARTMENT G -G1, JANANI RAGHAV ENCLAVE, SEMMANCHERI, ALAMARAM, CHENNAI 600 119. PAN: ASTPK7597D VS. THE INCOME TAX OFFICER, WARD 14 (5), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SMT. LAKSHMI, CA REVENUE BY : SHRI GANESH G. GHALE, STANDING COUNSEL DATE OF HEARING : 06 .0 9 .2019 DATE OF PRONOUNCEMENT : 13 . 0 9 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 11.01.2019. 2. IN THE M.P., IT IS STATED BY THE ASSESSEE THAT DUE TO PROFESSIONAL ASSIGNMENTS, THE ASSESSEE WAS NOT IN CHENNAI WHERE HE WAS RESIDING AT THAT POINT OF TIME AND BECAUSE OF THIS REASON, THE NOTICE AS PER THE TRIBUNAL WAS RECEIVED BY THE SECURITY GUARD OF THE FLAT AND ASSESSEE WAS UNAWARE OF THIS NOTICE AND BECAUSE OF THIS REASON, NOBODY COULD APPEAR ON THE APPOINTED DATE OF HEARING. 3. THE LD. AR OF ASSESSEE HAS SUBMITTED AN AFFIDAVIT IN SUPPORT OF THESE CONTENTIONS. HENCE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON- APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, IN VIEW OF RULE 24 OF ITAT RULES, 1963, I RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 14.10.2019. SINCE THE DATE IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 13 TH SEPTEMBER, 2019. /MS/ M.P. NO. 71/BANG/2019 (IN ITA NO. 3290/BANG/2018) PAGE 2 OF 2 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.