Smt S M Contractor, Hubli V. Income tax Officer, Hubli

MA 77/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5514 (ITAT-BANGALORE)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 12-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDRA SOLANKI
• Assessee Lawyers: B T SHETTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- C, BANGALORE BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER SHRI S JAYARAMAN, ACCOUNTANT MEMBER M.P NO.77/BANG/2017 (IN ITA NO.1158/BANG/2016) (ASST. YEAR 2001-02) SMT. S.M CONTRACTOR, PROPX: M/S ALISON ENTERPRISES, CONTRACTOR COMPLEX, DURGABHAIL, HUBLI. . APPELLANT VS. THE INCOME-TAX OFFICER, WARD-2(2), NAVANAGAR, HUBLI. . RESPONDENT APPELLANT BY : SHRI B.T SHETTY, C.A RESPONDENT BY : SHRI INDRA SOLANKI, J.C.I.T DATE OF HEARING : 5-5-2017 DATE OF PRONOUNCEMENT : 5-5-2017 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS MISC. PETITION IS FILED BY THE ASSESSEE AN D ARISES OUT OF THE ORDER PASSED ON 6 TH MARCH, 2017, WHEREBY THE MATTER WAS DISMISSED IN MISC. PETITION ON ACCOUNT OF ABSENCE O F THE AR OF THE M.P NO.77/B/17 2 ASSESSEE. TODAY THE LD AR FOR THE ASSESSEE HAS SUB MITTED THAT THE NOTICE WAS NOT RECEIVED BY THE ASSESSEE AND THE ASS ESSEE HAS FILED AN AFFIDAVIT GIVING COGENT REASON FOR NON APPEARANCE O N LAST DATE OF HEARING. 2. WE HAVE HEARD THE RIVAL CONTENTIONS OF THE PARTI ES AND PERUSED THE RECORD. WE ARE SATISFIED FOR THE REASO NS GIVEN IN THE MISC. PETITION SUPPORTED BY THE AFFIDAVIT FOR NON A PPEARANCE ON 6 TH MARCH, 2017. IN VIEW THEREOF, WE RECALL THE ORDER DATED 6 TH MARCH, 2017 AND ALLOW THE MISC. PETITION. 3. THE MATTER BE POSTED FOR HEARING ON 8/6/2017 AND NO SEPARATE NOTICE SHALL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, THE MISC. PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH MAY, 2017. SD/- SD/- (S JARARAMAN) (L ALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE DATED : 5/5/2017 M.P NO.77/B/17 3 VMS COPY TO : 1. APPELLANT 2. RESPONDENTS 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, B ANGALORE