M/s. Axis Cades Aerospace Infrastructure Private Limited , Bangalore V. Principal Commissioner of Income Tax Bangalore-1, Bangalore

MA 80/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6805 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• 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 BANGALORE C BENCH, BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER [MP NO. 80/BANG/2018 (IN ITA NO. 777/BANG/2017)] (ASSESSMENT YEAR : 2012 13) M/S. AXIS CADES AEROSPACE INFRASTRUCTURE PVT. LTD. APPELLANT (FORMERLY JUPITER AVIATION SERVICES PVT. LTD.), C/O T. VELUPILLAI & CO., CHARTERED ACCOUNTANTS, 3155/A, 3 RD FLOOR, 11 TH MAIN, 2 ND STAGE, INDIRANAGAR, BENGALURU 560038. PAN: AABCR9718G VS PCIT, BANGALORE 1, RESPONDENT BANGALORE. ASSESSEE BY : SMT. SHEETAL, ADVOCATE REVENUE BY : DR. P. V. PRADEEP KUMAR, ADDL. CIT DR DATE OF HEARING : 12 07 2019 DATE OF PRONOUNCEMENT : 25 07 2019 O R D E R PER A. K. GARODIA, A.M.: THIS M. P. IS FILED BY THE ASSESSEE AND IT IS STATED IN THIS M. P. THAT THERE WAS REASONABLE CAUSE FOR NON-ATTENDANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING BEFORE THE TRIBUNAL AND THEREFORE, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED. 2. LEARNED A.R. OF THE ASSESSEE MADE SAME SUBMISSIONS. SHE ALSO SUBMITTED THAT THERE IS NO DECISION ON MERIT AND FOR THIS REASON ALSO, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED. LEARNED DR OF THE REVENUE SUBMITTED THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDER AND THERE IS NO REASONABLE CAUSE FOR NON-ATTENDANCE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND FORCE IN THE SUBMISSION OF THE LEARNED AR OF THE ASSESSEE THAT BECAUSE OF THIS REASON ALONE THAT THERE IS NO DECISION ON MERIT, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED. HENCE, WE RECALL THIS EX PARTE TRIBUNAL ORDER AND FIX THIS APPEAL FOR HEARING ON 30.09.2019. THE M. P. NO. 80/BANG/2018 2 DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND THEREFORE, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M. P. OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE NOTED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE D A T E D : 25.07.2019 *MS COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.