M/s. Axis Aerospace & Technologies P Ltd., Bangalore V. Commissioner of Income Tax, (Appeals)-14, Bangalore

MA 79/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6503 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 79/BANG/2018 (IN ITA NO. 766 /BANG/201 7 ) ASSESSMENT YEAR : 200 9 - 10 M/S. AXISCADES AEROSPACE & TECHNOLOGIES PVT. LTD., 54, RICHMOND ROAD, BANGALORE 560 025. PAN: AACCB1728K VS. THECOMMISSIONER OF INCOME TAX (APPEALS)-14, BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SMT. SHEETAL BORKAR, ADVOCATE RESPONDENT BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 2 7 . 0 4 .2018 DATE OF PRONOUNCEMENT : 04 . 0 5 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL O F EX-PARTE TRIBUNAL ORDER DATED 25.10.2017. 2. IN THE M.P. IT IS STATED BY THE ASSESSEE THAT TH E NOTICE OF HEARING WAS RECEIVED BY WATCHMAN OF THE COMPANY AND IT WAS NOT GIVEN TO THE ASSESSEE IN TIME AND THEREFORE, LD. AR OF ASSESSEE COULD NOT REPRESENT T HE MATTER ON THE DATE OF HEARING FIXED BY THIS NOTICE OF TRIBUNAL. IT WAS S UBMITTED BY LD. AR OF ASSESSEE THAT UNDER THESE FACTS, THIS EX-PARTE TRIBUNAL ORDE R SHOULD BE RECALLED IN VIEW OF RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 196 3. AS AGAINST THIS, THE LD. DR OF REVENUE SUBMITTED THAT NO JUSTIFIABLE REASON HAS BEEN SHOWN BY ASSESSEE FOR NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND THEREFORE, RULE 24 OF ITAT RULES, 1963 IS NOT APPLI CABLE IN THE PRESENT CASE. M.P. NO. 79/BANG/2018 (IN ITA NO. 766/BANG/2017) PAGE 2 OF 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND WE ARE SATISFIED THAT ASSESSEE HAS SHOWN REASONABLE CAUSE FOR NON-APPEARANCE ON TH E APPOINTED DATE OF HEARING BEFORE THE TRIBUNAL I.E. 25.10.2017 AND HEN CE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER IN VIEW OF RULE 24 OF INCOME TAX APP ELLATE TRIBUNAL RULES, 1963 AND FIX THE DATE OF HEARING OF THIS APPEAL ON 20.08 .2018. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARAT E NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (N.V. VASUDEVAN) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 04 TH MAY, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.