Shri Balappa Hanamantappa Nandeppanavar, Bagalkot V. Income-Tax officer-Ward-1, Bagalkot

MA 85/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9214 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER MP 85/BANG/2020 [ITA NO.3428/BANG/2018] ASSESSMENT YEAR: 2009-10 SRI BALAPPA HANAMANTHAPPA NANDEPPANAVAR, CIVIL CONTRACTOR, JAMMANAKATTI VILLAGE 587 205. TQ. BADAMI, DIST. BAGALKOT. PAN: ACTPN 7914K VS. THE INCOME TAX OFFICER, WARD 1, NAVANGAR, BAGALKOT 587 103. APPELLANT RESPONDENT APPELLANT BY : SHRI RAVISHANKAR, ADVOCATE RESPONDENT BY : SHRI PRIYADARSHI MISHRA, JT.CIT(DR)(ITAT), BENGALU RU. DATE OF HEARING : 31.07.2020 DATE OF PRONOUNCEMENT : 12.08.2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS A MISCELLANEOUS PETITION FILED BY THE AS SESSEE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 [THE ACT] PRAYING FOR RECA LLING EX PARTE ORDER DATED 22.01.2020 WHEREBY THE APPEAL OF ASSESSEE WAS PARTL Y ALLOWED BY THE TRIBUNAL. 2. THE ABOVE APPEAL WAS LISTED FOR HEARING ON 16.01 .2020. NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE, BUT NONE A PPEARED ON BEHALF OF ASSESSEE. IN THESE CIRCUMSTANCES, THE TRIBUNAL PRO CEEDED TO DISPOSE THE APPEAL EX PARTE ON MERITS. IT HAS NOW BEEN STATED IN THE APPLICAT ION FOR MP 85/BANG/2020 PAGE 2 OF 2 RECALLING THE ABOVE EX PARTE ORDER THAT THE ASSESSEE INTIMATED THE AR ABOUT THE DATE OF HEARING ONLY A FEW DAYS BEFORE TH E DATE OF HEARING. SINCE THE AR WAS TRAVELLING, HE COULD NOT MAKE ARRANGEMEN TS TO INSTRUCT ANOTHER PROFESSIONAL TO SEEK TIME. IT IS IN THESE CIRCUMST ANCES THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL. 3. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. COU NSEL FOR THE ASSESSEE AND ARE OF THE VIEW THAT EX PARTE ORDER SHOULD BE RECALLED, SUBJECT TO PAYMENT OF COST OF RS.2,500/- TO THE DEP ARTMENT WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF THIS ORDER. ON PRODUCT ION OF PROOF OF PAYMENT OF THE COSTS AS ABOVE, THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE, AFTER NOTICE TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED TO THE EXTENT INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF AUGUST, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRE SIDENT BANGALORE, DATED, THE 12 TH AUGUST, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.