DMG Mori I P Ltd, Bangalore V. Deputy Commissioner of Income tax, Bangalore

MA 75/BANG/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5482 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 03-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Assessee Lawyers: VANAJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, B E NGAL U R U BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR , JUDICIAL MEMBER MISC.PETN.NO.75/BANG/2017 (IN IT (TP) A NO. 1617 / BANG/20 1 2 ) (ASSESSMENT YEAR: 20 08 - 09 ) M/S.DMG MORI SEIKI INDIA MACHINES & SERVICES PVT. LTD. (ERSTWHILE DMG DECKEL MAHO GILDEMEISTER (INDIA) PVT. LTD. NO.3/1, 3 RD MAIN ROAD, KIADB, PEENYA 1 ST STAGE, BENGALURU - 560058. PETITIONER VS. DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE 11 (1), BENGALURU. RESPONDENT PETITIONER BY : SMT. VANAJA, ADVOCATE. RESPONDENT BY : SMT.PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 11 /0 8 /2017 DATE OF PRONOUNCEMENT : 15 /0 9 /2017 O R D E R PER I NTURI RAMA RAO, AM : THIS MISC. PETITI ON IS FILED BY THE ASSESSEE SEEKING RECALL OF THE TRIBUNAL ORDER DATED 03/03/2017 IN IT(TP)A NO.1617/BANG/2012. 2. IT IS SUBMITTED BY THE ASSESSEE THAT THE APPEAL WAS POSTED FOR HEARING ON 21/09/2016 . A T THE REQUEST OF THE LD.DR THE CASE MP NO.75/BANG/2017 PAGE 2 OF 3 WAS ADJOUR NED TO 20/12/2016 . HOWEVER, ON 20/12/2016 THE BENCH DID NOT FUNCTION AND THE CASE APPEARS TO HAVE BEEN ADJOURNED TO 01/03/2017. IT IS SUBMITTED THAT T HE LEARNED AR COULD NOT CAUSE THE APPEARANCE ON 01/03/2017. THE HON B LE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - APPEARANCE. IT IS SUBMITTED BY THE ASSESSEE THAT NON - REPRESENTATION OF THE ASSESSEE ON THE DATE OF HEARING I.E. ON 01/03/2017 WAS NEITHER WILLFUL NOR WANTON. THE ASSESSEE FILED AN AFFIDAVIT TO THIS EFFECT. 3. WE HEARD RIVAL SUBMI SSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS GIVEN BY THE ASSESSEE FOR NON - APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. HENCE, WE RECALL THE TRIBUNAL ORDER DATED 01/03/2017 AND DIRECT THE REGISTRY TO P OST OF THE APPEAL FOR HEARING. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH SEPTEMBER , 201 7 S D/ - SD/ - ( LALIET KUMAR ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PLACE : B EN GAL URU D A T E D : 15 /0 9 /2017 SRINIVASULU, SPS MP NO.75/BANG/2017 PAGE 3 OF 3 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE