M/s Sree Pavan Traders , Ballari V. Deputy Commissioner of Income Tax Circle-1 , Ballari

MA 78/BANG/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5399 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 16-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: B S BALACHANDRAN
• Keywords: Period of limitation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.78/BANG/2020 (IN ITA NO.1609/BANG/2018) ASSESSMENT YEAR : 2008-09 M/S SREE PAVAN TRADERS, C/O M/S RAGHAVENDRA FILLING STATION, MOKA ROAD, BALLARI. PAN ABEFS 0812 R VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1, BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI B.S BALACHANDRAN, ADVOCATE REVENUE BY : SHRI PRIYADARSHI MISHRA, ADDL.CIT (DR) DATE OF HEARING : 23-07-2021 DATE OF PRONOUNCEMENT : 23-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN FIL ED BY ASSESSEE SEEKING RECALL OF ORDER PASSED BY THIS TRIBUNAL DATED 15/10/2018. 2. THE LD.AR SUBMITTED THAT AUTHORISED REPRESENTATI VE OF ASSESSEE WAS UNDER THE BONA FIDE BELIEF THAT APPEAL WAS PENDING BEFORE THIS TRIBUNAL. HE SUBMITTED THAT IT WAS ONLY WHEN ASSESSEE RECEIVED A LETTER DATED 12/05/2020 FROM TH E OFFICE OF THE PAGE 2 OF 5 MP NO.78/BANG/2020 LD.AO REGARDING RECOVERY OF ENTIRE DEMAND THAT THE ASSESSEE RELISED REGARDING THE APPEAL HAVING DISPOSED OFF. I T WAS FROM THE LD.AO THAT THE LD.AR OF ASSESSEE LEARNT ABOUT APPEA L HAVING DISPOSED OFF FOR NON PROSECUTION. 2.1 THE LD.AR SUBMITTED THAT ASSESSEE NEVER RECEIVE D ANY NOTICE INTIMATING HEARING FIXED ON 16/10/2018 BY TH IS TRIBUNAL. HE SUBMITTED THAT AS SOON AS THE INFORMATION WAS RE CEIVED FROM THE LD.AO ALONG WITH THE COPY OF THE IMPUGNED ORDER THAT THIS ON 12/05/2020, ASSESSEE PREFERRED THE PRESENT MA FOR R ECALLING OF THE ORDER DATED 15/10/2018 BEFORE THIS TRIBUNAL ON 18/05/2020. HE THUS SUBMITTED THAT THE PRESENT MISCELLANEOUS PE TITION IS THEREFORE WITHIN THE PERIOD OF LIMITATION PRESCRIBE D UNDER SECTION 254 (2) 2.2 ON MERITS, HE SUBMITTED THAT, THE ISSUES ALLEGE D BY ASSESSEE IN THE ORIGINAL APPEAL HAS NOT BEEN DECIDED ON MERI TS AND THEREFORE ASSESSEE DESERVES TO BE HEARD IN ACCORDAN CE WITH LAW. 2.3 ON THE CONTRARY, THE LD.SR.DR VEHEMENTLY OPPOSE D THE RECALLING OF THE ORDER. IT WAS SUBMITTED THAT THE P RESENT MISCELLANEOUS PETITION IS FILED WITH A HUGE DELAY F ROM THE DATE OF PRONOUNCEMENT OF THE IMPUGNED ORDER. 2.4 WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SI DES IN THE LIGHT OF RECORDS PLACED BEFORE US. 2.5 ON PERUSAL OF THE APPEAL RECORDS WE NOTE THAT N OTICE INTIMATING THE DATE OF HEARING WAS ISSUED TO ASSESS EE ON 15/5/2018, INTIMATING THE DATE OF HEARING TO BE 6/9 /2018 BEFORE THIS TRIBUNAL TO THE FOLLOWING ADDRESS: PAGE 3 OF 5 MP NO.78/BANG/2020 M/S PAVAN TRADERS C/O M/S RAGHAVENDRA FILLING STATION, MOKA ROAD, BALLARI-583 103. KARNATAKA. 2.6 HOWEVER THE ADDRESS THAT WAS MENTIONED IN FORM 36 BY ASSESSEE FOR ANY CORRESPONDENCES WAS AS UNDER: DR. B.S.N PRASAD, ADVOCATE F-4, FIRST FLOOR, GEM PLAZA, 66, INFANTRY ROAD, BENGALURU-560 001. 2.7 WE NOTE THAT THE IMPUGNED ORDER WAS ALSO SENT A T THE ADDRESS ON WHICH NOTICE WAS SENT. 2.8 UNDER SUCH CIRCUMSTANCES THE BONA FIDES OF ASSE SSEE THAT HE DID NOT RECEIVE THE NOTICE OF HEARING WHICH COUL D BE INFORMED TO THE LD.AR CANNOT BE REJECTED. FURTHER THE NOTICE HAS BEEN SENT TO AN ADDRESS WHICH IS NOT MENTIONED IN FORM 36 AS PER COLUMN 10. ACCORDINGLY WE DO NOT FIND ANY REASON, NOT TO R ECALL THE IMPUGNED ORDER DATED 15/10/2020. 2.9 ACCORDINGLY WE RECALL THE IMPUGNED ORDER DATED 15/10/2018. 2.10 WE DIRECT REGISTRY TO FIX THE APPEAL FOR HEARI NG IN THE DUE COURSE AND ISSUE NOTICE TO ASSESSEE AT THE PROPER A DDRESS MENTIONED IN COLUMN 10 IN FORM 36. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY A SSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPT, 2021 SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 23 RD SEPT, 2021. /VMS/ PAGE 4 OF 5 MP NO.78/BANG/2020 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 5 OF 5 MP NO.78/BANG/2020 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -9-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -9-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -9-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -9-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -9-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -9-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -9-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS