M/s. S.R.Ramaiah Shetty & Sons , Shimogga V. The Income Tax Officer Ward-5 , Shimogga

MA 87/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6505 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABIRAMA KARTHIKEYAN IRS
• Keywords: Reasonable cause
• Section: 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER MP NO. 87/BANG/2018 (IN ITA NO. 1 5 93 /BANG/201 7 ) ASSESSMENT YEAR : 20 11 12 M/S. S. R. RAMAIAH & SONS, GANDHI BAZAAR, SHIVAMOGGA, KARNATAKA PAN: A A X FS6732L VS. THE INCOME TAX OFFICER, WARD 5, SHIVAMOGGA. APPELLANT RESPONDENT ASSESSEE BY : SHRI TATA KRISHNA , ADVOCATE REVENUE BY : S HRI ABIRAMA KARTHIKEYAN, IRS (DR) DATE OF HEARING : 0 4 . 0 5 .201 8 DATE OF PRONOUNCEMENT : 0 4 . 0 5 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER:- THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL O F EX PARTE TRIBUNAL ORDER DATED 29.11.2017 FOR A. Y. 2011 12. IT IS SUBMITTED IN THE M. P. THAT THE ASSESSEE FIRM IS LOCATED IN SHIVMOGGA AND MR. R. VENKATARAMU AGED ABOUT 60 YEARS IS THE MANAGING PARTNER AND BECAUSE OF HIS ILL HEALTH, HE WAS HOSPITALIZED DURING THE RELEVANT PERIOD AND THEREFORE, THE DATE OF HEAR ING COULD NOT BE COMMUNICATED BY HIM TO THE AR IN BANGALORE RESULTIN G INTO NON ATTENDANCE ON THE DATE OF HEARING. 2. THE LEARNED AR OF THE ASSESSEE REITERATED THE SA ME CONTENTIONS AND SUBMITTED THAT UNDER THESE FACTS, IT SHOULD BE ACCEPTED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE AND THEREFORE, IN VIEW OF RULE 2 4 OF APPELLATE TRIBUNAL RULES, 1963, THIS EXPARTE ORDER SHOULD BE RECALLED. IN REPLY, LEARNED DR OF THE REVENUE SUBMITTED THAT NO REASONABLE CAUSE COULD BE SHOWN BY THE ASSESSEE AND THEREFORE, RULE 24 IS NOT APPLICABLE. MP NO. 87/BANG/2018 (IN ITA NO. 1593/BANG/2017) PAGE 2 OF 2 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN V IEW OF THE FACTS NOTED ABOVE, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NO N APPEARANCE AND THEREFORE, IN VIEW OF RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THIS EXPARTE TRIBUNAL ORDER IS HEREBY RECALLED AND THE HEARING O F THIS APPEAL IS FIXED ON 22.05.2018.SINCE, THE DATE OF HEARING WAS PRONOUNCE D IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THIS M. P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING AFTER CONCLUSION OF HEARING. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 04 TH MAY, 2018. /MS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.