R S S Enteprises, Bangalore V. ITO, Ward-2(4), Bangalore

MA 79/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3365 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 25-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P K SRIHARI
• Assessee Lawyers: VENKATESH KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER M.P. NO.79/BANG/2015 [IN ITA NO. 635/BANG/2014] ASSESSMENT YEAR : 2009-10 M/S. R.S.S. ENTERPRISES, NO.22, IST FLOOR, 3 RD CROSS, 3 RD STAGE, BEML LAYOUT, PANCHASHEELA PARK, K.R. NAGAR, BANGALORE 560 098. PAN: BCCPS 7955R VS. THE INCOME TAX OFFICER, WARD 2(4), BANGALORE. APPLICANT RESPONDENT APPLICANT BY : SHRI VENKATESH KUMAR, ADVOCATE RESPONDENT BY : DR. P.K. SRIHARI, ADDL. CIT(DR) DATE OF HEARING : 07.08.2015 DATE OF PRONOUNCEMENT : 14.08.2015 O R D E R PER N.V. VASUDEVAN, JUDICIAL MEMBER BY THIS MISCELLANEOUS PETITION U/S. 254(2) OF THE INCOME-TAX ACT, 1961 [THE ACT], THE ASSESSEE SEEKS RECALLING OF T HE ORDER DATED 20.3.2015 PASSED BY THE TRIBUNAL IN THE ABOVE APPEAL, WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR NON-PROSECUTION. M.P. NO. 79/BANG/2015 PAGE 2 OF 3 2. IT HAS BEEN STATED IN THE PETITION THAT THE NON- APPEARANCE OF THE ASSESSEE WAS DUE TO COMMUNICATION GAP BETWEEN THE A SSESSEE AND THE AR OF THE ASSESSEE, AND THEREFORE, NONE APPEARED WH EN THE APPEAL WAS POSTED FOR HEARING. THE LD. COUNSEL FOR THE ASSES SEE STATED ACROSS THE BAR THAT THE CONTENTS OF THE MISCELLANEOUS PETITION ARE TRUE. TAKING HIS STATEMENT INTO CONSIDERATION, WE ARE OF THE VIEW TH AT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEES NON-APPEARANCE ON 05.03.2015. ACCORDINGLY, THE EX PARTE ORDER IS RECALLED AND APPEAL IS FIXED FOR HEARING ON 10.11.2015. THE DATE OF HEARING WAS ANNOUNCED I N THE OPEN COURT, IT WAS ALSO INFORMED THAT NO SEPARATE NOTICE WILL BE S ENT TO THE ASSESSEE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED . PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF AUGUST , 2015 . SD/- SD/- ( JASON P. BOAZ ) ( N.V. VASUDEVA N ) ACCOUNTANT MEMBER JUDICIAL MEMBE R BANGALORE, DATED, THE 14 TH AUGUST , 2015 . /D S/ M.P. NO. 79/BANG/2015 PAGE 3 OF 3 COPY TO: 1. APPLIC ANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR / SENIOR PRIVATE SECRETARY ITAT, BANGALORE.