M/s Vysya Co-operative Bank Limited , Tumkur V. Assistant Commissioner of Income Tax Circle-1 , Tumkur

MA 72/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9476 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 15-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO.72/BANG/2019 (IN ITA NO. 2392 /BANG/201 8) (ASSESSMENT YEAR: 201 5 - 16 ) M/S. VYSYA CO - OPERATIVE BANK LIMITED, SHIVAKUMARA SWAMIJI CIRCLE, TUMKUR 572 102 PAN AAAJV 0024D VS. ACIT, CIRCLE 1, TUMAKUR. ( PETITIONER ) (RESPONDENT) PETITIONER BY: SHRI RAKESH C.L., C.A. RESPONDENT BY: SHRI SUNIL KUMAR AGARWAL, ADDL. CIT (D.R) DATE OF HEARING : 0 6 .09 .2019 DATE OF PRONOUNCEMENT : 20 .09 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED MISC. PETITION IN ITA NO.2392/BANG/2018 AGAINST THE EXPARTE ORDER OF TRIBUNAL DT .15.4.2019 WITH PRAYING FOR RECALLING THE ORDER. 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE IS AN INSTITUTION AND A CO - OPERATIVE SOCIETY , AND ON THE DATE OF HEARING, THERE WAS NO APPEARANCE BY T HE ASSESSEE OR BY THE LD. AR . HENCE THE APPEAL W AS DISMISSED FOR NON - PROSECUTION AND PRAYED FOR RECALLING OF THE 2 ITA NO.761/BANG/2017 ORDER AND PROVIDE ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CASE ON MERITS AND CONTRA, T HE LD. DR HAS NO SERIOUS OBJECTION S . 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE TRIBUNAL HAS PASSED THE EXPARTE ORDER DISMISSING THE APPEAL FOR NON - PROSECUTION BY THE SAME. W E C ONSIDERING THE FACTS AND SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE RECALL TH E ORDER DT.15.4.2019 AND AS PRAYED BY THE LD. AR THE CASE IS POSTED FOR HEARING ON 18.11.2019 . ACCORDINGLY WE DIRECT THE REGISTRY TO POST THE C ASE FOR HEARING ON THE SAID DATE AND SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT BEFORE BOTH THE PARTIES. NO SEPARATE NOTICE IS REQUIRED. IF THE ASSESSEE HAS TO FILE A PAPER BOOK AND THE SAME BE FILED AS PER THE ITAT RULES BEFORE THE DATE OF HEARING AND WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE MISC. PETITION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 2 0 T H SEPT., 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 0 .09. 2019. *REDDY GP 3 ITA NO.761/BANG/2017 COPY TO - I) THE APPELLANT II) THE RESPONDENT III) CIT (APPEALS) IV) PR. CIT V) DR, ITAT, BANGALORE VI) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE