M/s Wyzmindz Solutions Private Limited , Bangalore V. Income Tax Officer Ward-7(1)(4), Bangalore

MA 80/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1145 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 22-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH G GHALE
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 80/BANG/2019 (IN ITA NO. 3 417 /BANG/201 8 ) ASSESSMENT YEAR : 201 4 - 1 5 M/S. WYZMINDZ SOLUTIONS PVT. LTD., NO. 19/3, SRINIVASA INDUSTRIAL ESTATE, KANAKAPURA MAIN ROAD, KONANAKUNTE POST, BANGALORE 560 062. PAN: AABCW0126B VS. THE INCOME TAX OFFICER, WARD 7 (1) (4), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI MAHESH KUMAR, ADVOCATE REVENUE BY : SHRI GANESH G. GHALE, STANDING COUNSEL DATE OF HEARING : 06 .0 9 .2019 DATE OF PRONOUNCEMENT : 13 . 0 9 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 18.01.2019. 2. IT IS STATED BY THE ASSESSEE IN THE M.P. THAT THE APPEAL WAS FILED BY THE ASSESSEE BEFORE THE TRIBUNAL ON 27.12.2018 AND DEFECT MEMO WAS ISSUED BY THE REGISTRY OF THE TRIBUNAL ON THE DATE OF THE FILING OF THE APPEAL AND IN THE SAME, DATE OF HEARING WAS ALSO INTIMATED BEING 16.01.2019. IT IS SUBMITTED IN THE M.P. THAT LD. AR OF ASSESSEE WAS INFORMED ABOUT THE DEFECT MEMO AND THE DATE FIXED BY THE TRIBUNAL BUT THE ASSESSEE AS WELL AS THE LD. AR OF ASSESSEE WAS UNDER THE IMPRESSION THAT THE DATE WAS GIVEN TO RECTIFY THE DEFECT AND NOT FOR HEARING OF THE APPEAL AND THEREFORE, NONE APPEARED BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. 3. IN COURSE OF HEARING, THE BENCH WANTED TO KNOW AS TO WHETHER THE DEFECT WAS REMOVED BY THE ASSESSEE AND IN REPLY, THE LD. AR OF ASSESSEE SUBMITTED COPY OF FORM NO. 26AS AND POINTED OUT THAT AS PER THIS FORM, FEES OF RS. 10,000/- WAS PAID ON 20.12.2018 UNDER MAJOR HEAD 20 AND MINOR HEAD 400 AND THE COLUMN UNDER WHICH THIS PAYMENT IS REFLECTED IS OTHERS. AT THIS JUNCTURE, THE M.P. NO. 80/BANG/2019 (IN ITA NO. 3417/BANG/2018) PAGE 2 OF 3 BENCH POINTED OUT THAT AS PER COPY OF CHALLAN AVAILABLE ON RECORD, AMOUNT OF RS. 10,000/- WAS PAID UNDER THE HEAD TAX ON REGULAR ASSESSMENT. THE BENCH OBSERVED THAT THIS PAYMENT CANNOT BE CONSIDERED AS A PAYMENT FOR APPEAL FEES. BUT IN THE INTEREST OF JUSTICE, IT CAN BE HELD THAT IF THE ASSESSEE AGREES TO MAKE FRESH PAYMENT OF APPEAL FEES ON OR BEFORE 15.09.2019, THEN THIS EX-PARTE TRIBUNAL ORDER CAN BE RECALLED IN VIEW OF RULE 24 OF ITAT RULES, 1963. THE LD. AR OF ASSESSEE AGREED TO THIS PROPOSITION PUT FORWARD BY THE BENCH. THE LD. DR OF REVENUE SUBMITTED THAT SINCE THE ASSESSEE HAS NOT RECTIFIED THIS DEFECT IN THE APPEAL FILED BY THE ASSESSEE AND NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING, THIS EX-PARTE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT AS REQUIRED BY RULE 24 OF ITAT RULES, 1963, THE ASSESSEE HAS EXPLAINED THE REASONS DUE TO WHICH NONE COULD APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING I.E. 16.01.2019 AND I AM SATISFIED THAT THE REASONS STATED BY ASSESSEE ARE REASONABLE AND HENCE, AS PER RULE 24 OF ITAT RULES, 1963, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED BUT BECAUSE THE ASSESSEE HAS NOT RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY REGARDING PAYMENT OF APPEAL FEES UNDER WRONG HEAD, I FEEL IT PROPER TO DIRECT THE ASSESSEE TO MAKE PAYMENT OF APPEAL FEES AFRESH UNDER PROPER HEAD ON OR BEFORE 15.09.2019 AND SUBJECT TO THIS CONDITION, I RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 14.10.2019. ON THE DATE OF HEARING, THE ASSESSEE SHOULD PRODUCE THE PROOF OF PAYMENT OF APPEAL FEES AS DIRECTED ABOVE. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 13 TH SEPTEMBER, 2019. /MS/ M.P. NO. 80/BANG/2019 (IN ITA NO. 3417/BANG/2018) PAGE 3 OF 3 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.