Smt. Anitha R, Bangalore V. The Joint Commissioner of Income Tax, Range-2, Bangalore

MA 81/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6878 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 20-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: MAHESH KUMAR L
• Keywords: Reasonable cause

Judgement Text

M.P. NO.81/BANG/2020 SMT. ANITHA R., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUTANT MEMBER M.P. NO.81/BANG/2020 (ARISING OUT OF ITA NO.1644/BANG/2014 ASSESSMENT YEAR: 2010-11 ANITHA R NO.1123, 2 ND B CROSS ISECROAD NAGARABAVI BANGALORE-72 PAN NO : AIFPA3002M VS. JCIT RANGE 2 ITO WARD-2(3) BANGALORE-32 APPELLANT RESPONDENT APPELLANT BY : SHRI MAHESH KUMAR L., A.R. RESPONDENT BY : SHRI PRIYADARSHI MISHRA, D.R. DATE OF HEARING : 11.09.2020 DATE OF PRONOUNCEMENT : 11.09.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL SEEKING RECALL OF ORDER DATED 11.01.2019 PASSED BY THE TRIBUNAL EX-PARTE IN THE H ANDS OF THE ASSESSEE IN ITA NO.1644/B/2017 FOR ASSESSMENT YEAR 2010-11. 2. THE LD A.R SUBMITTED THAT THE TRIBUNAL WAS CONST RAINED TO PASS THE ORDER EX-PARTE, SINCE NONE APPEARED ON BEH ALF OF THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE HAD ENGAG ED A CHARTERED ACCOUNTANT, WHO HAS SINCE EXPIRED. WHEN THE ASSESS EE WANTED TO AVAIL THE VIVAD SE VISHWAS SCHEME ANNOUNCED BY THE GOVERNMENT OF INDIA, SHE APPROACHED THE PRESENT COUNSEL. WHEN THE DETAILS OF APPEAL WERE COLLATED BY THE PRESENT COUNSEL, HE CAM E TO KNOW OF THE M.P. NO.81/BANG/2020 SMT. ANITHA R., BANGALORE PAGE 2 OF 3 FACT THAT THE APPEAL HAS BEEN DISPOSED OF EX-PARTE BY THE TRIBUNAL. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS SINCE SH IFTED HER RESIDENCE, BUT THE SAME WAS NOT INTIMATED TO THE TR IBUNAL. HENCE THE NOTICES OF HEARING WERE SENT TO THE OLD ADDRESS ONLY. HENCE THE ASSESSEE WAS NOT AWARE OF THE HEARINGS. EVEN THE OR DER OF THE TRIBUNAL HAS NOT BEEN RECEIVED BY THE ASSESSEE TILL DATE. THE ASSESSEE CAME TO KNOW OF THE ORDER ONLY WHEN THE PRESENT COU NSEL INFORMED HER ABOUT IT. ACCORDINGLY, THIS M.P. CAME TO BE FI LED, EVEN THOUGH THE ASSESSEE HAS NOT RECEIVED THE ORDERS. HENCE, THE M .P. IS TO BE CONSIDERED AS FILED WITHIN THE TIME LIMIT. 3. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS V ACATED THE OLD ADDRESS ABOUT TWO AND HALF YEARS BACK. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING ALL THESE FACTS. ACCORDINGLY HE SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL. ACC ORDINGLY HE PRAYED FOR RECALL OF THE ORDER. 4. WE HEARD LD D.R AND PERUSED THE RECORD. WE N OTICE FROM THE MISCELLANEOUS APPLICATION THAT THE PRESENT ADDRESS OF THE ASSESSEE IS NO.1123, 2 ND B CROSS, ISEC ROAD, NAGARABAVI, BANGALORE 560 072 THE APPEAL FILED BY THE ASSESSEE BEARS DIFFERENT AD DRESS AND HENCE THE NOTICES OF HEARING WERE SENT TO THE ADDRESS MEN TIONED IN THE APPEAL PAPERS. ACCORDING TO THE AFFIDAVIT, THE ASS ESSEE HAS VACATED THE SAME ABOUT 2 AND HALF YEARS BACK. ON ONE OCCAS ION, THE POSTAL DEPARTMENT HAS RETURNED THE NOTICE WITH THE NOTING DOOR LOCKED, N/C. THE LD A.R SUBMITS THAT THE EX-PARTE ORDER O F THE TRIBUNAL HAS ALSO NOT BEEN RECEIVED BY THE ASSESSEE AND HE H AS DOWNLOADED THE SAME FROM THE ITAT SITE. 5. UNDER THESE SET OF FACTS, WE ARE OF THE VIE W THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE IN NOT APPEARING BEFORE THE M.P. NO.81/BANG/2020 SMT. ANITHA R., BANGALORE PAGE 3 OF 3 TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, IN E XERCISE OF POWERS CONFERRED ON THE TRIBUNAL UNDER RULE 24 OF THE APPE LLATE TRIBUNAL RULES, 1963, WE RECALL THE IMPUGNED ORDER. WE DIRE CT THE REGISTRY TO TAKE THE NEW ADDRESS ON RECORD AND POST THE APPEAL FOR HEARING IN THE NORMAL COURSE. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH SEPT, 2020 SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 11 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.