Lizy Georgra, Bangalore V. Deputy Commissioner of Income tax, Circle-7(1), Bangalore

MA 8/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2738 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 22-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR K SHANKAR PRASAD J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER MISC.PETN.NO.8/BANG/2015 (IN ITA NO. 67 / BANG/20 1 4 ) ( ASSESSMENT YEAR: 2006 - 07 ) MRS. LIZY GEORGE, CHE MMANUR ENCLAVE, MARATHALLI P.O.BASAVANAGAR, BANGALORE - 560 0 37. PAN : ADAPG3712A PETITIONER VS. DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 7 ( 1 ), BANGALORE. RESPONDENT PETITIONER BY: SHRI NARENDRA SHARMA, ADVOCATE. RE SPONDENT BY: DR.K.SHANKAR PRASAD, JCIT(DR). DATE OF HEARING : 06 / 0 2/201 5 DATE OF PRONOUNCEMENT: 12 / 02/2015 . O R D E R PER SMT. P.MADHAVI DEVI, JM : THIS MISC.PETN., IS FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME - TAX ACT, 1961 [HER EINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] READ WITH RULE 24 OF THE ITAT RULES,1963 SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 01/12/2014 DISMISSING THE APPEAL IN LIMINE. IN THE MP FOR RECALL, IT IS STATED THAT THE ASSESSEE HAD FILED AN APPLICAT ION FOR ADJOURNMENT DATED 28/11/2014 BEFORE THE MP NO . 8/BANG/2015 MRS.LIZY GEORGE. PAGE 2 OF 3 ASSISTANT REGISTRAR, ITAT, SEEKING ADJOURNMENT OF THE MATTER ON 01/12/2014 STATING THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS NOT IN STATION AND HENCE UNABLE TO REPRESENT THE MATTER BEFORE THE BEN CH. HOWEVER, SINCE THE SAID APPLICATION WAS NOT BROUGHT TO THE NOTICE OF THE HON BLE BENCH ON THE DATE OF HEARING, THE SAME WAS TAKEN AS HEARD AND DISMISSED IN LIMINE. IT IS STATED THAT THE FAILURE TO MAKE APPEARANCE ON THE DATE OF HEARING WAS DUE TO REAS ONABLE CAUSE AND WAS NOT DELIBERATE AND THEREFORE PRAYED FOR RECALL OF THE ORDER OF THE TRIBUNAL FOR HEARING AFRESH ON MERITS. 2. UPON HEARING BOTH THE PARTIES AND ON PERUSAL OF THE DOCUMENTS FILED BY THE ASSESSEE, WE ARE SATISFIED THAT THE ORDER O F THE TRIBUNAL REQUIRES TO BE RECALL ED . ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 01/12/2014 IS SET ASIDE AND THE APPEAL IS FIXED FOR HEARING AFRESH ON 18/03/2015. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF T HE MISC.PETN., NO FRESH NOTICE NEED BE GIVEN. 3. IN THE RESULT, THE MISC ELLANEOUS PET ITION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 12 TH FEBRUARY, 2015. SD/ - SD/ - (JASON P BOAZ ) ( SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU MP NO . 8/BANG/2015 MRS.LIZY GEORGE. PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE