M/s. Altair Engineering India (Private) Limited, Bangalore V. The Deputy Commissioner Of Income Tax, Circle- 1(1)(1), Bangalore

MA 80/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6869 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 22-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GOUTHAM

Judgement Text

M.P. NO.80/BANG/2020 ALTAIR ENGINEERING INDIA PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO.80/BANG/2020 (ARISING OUT OF ITA NO.1307/BANG/2019 ASSESSMENT YEAR: 2009-10 M/S. ALTAIR ENGINEERING INDIA (P) LTD. PRESTIGE TRADE TOWER MUNICIPAL NO.46, FIRST FLOOR PALACE ROAD, MUNICIPAL WARD NO.77 SAMPANGIRAMANAGAR BANGALORE-560 001 PAN NO : AABCA1860A VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 1(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI GOUTHAM, A.R. RESPONDENT BY : SHRI PRADEEP KUMAR, D.R. DATE OF HEARING : 31.07.2020 DATE OF PRONOUNCEMENT : 10.09.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON SEEKING RECALL OF ORDER DATED 11.12.2019 PASSED FOR ASSESSM ENT YEAR 2009-10. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT THE TRIBUNAL HAS PASSED THE ORDER EX-PARTE, WITHOUT HEA RING THE ASSESSEE SINCE NONE APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE LD. A.R. SUBMITTED THAT HE IS THE AUTHORIZED REPRES ENTATIVE AND HE WAS ENGAGED TO APPEAR BEFORE THE TRIBUNAL ON THE DA TE OF HEARING. HOWEVER, HE FELL SICK DUE TO VIRAL FEVER AND HENCE COULD NOT ENTER HIS M.P. NO.80/BANG/2020 ALTAIR ENGINEERING INDIA PVT. LTD., BANGALORE PAGE 2 OF 2 PRESENCE BEFORE THE TRIBUNAL. THE LD. A.R. SUBMITT ED THAT HE HAS FURNISHED A MEDICAL CERTIFICATE IN SUPPORT OF ITS S UBMISSIONS. 3. WE HEARD LD. D.R. AND PERUSED THE RECORD. HAVIN G REGARD TO THE FACT THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING DUE TO ILL HEALTH OF THE COUNSE L, WE ARE OF THE VIEW THAT THE IMPUGNED ORDER PASSED BY THE TRIBUNAL DESE RVES TO BE RECALLED. ACCORDINGLY, IN EXERCISE OF THE POWERS G RANTED TO THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNAL RU LES, WE RECALL THE IMPUGNED ORDER. WE ALSO DIRECT THE REGISTRY TO POS T THE APPEAL FOR HEARING ON 21.9.2020. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, SERVICE OF NOTICE IS WAIVED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH SEPT, 2020 SD/- (PAVAN KUMAR GADALE ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 10 TH SEPT, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.