Shri. P. Ramesh Raju, Bangalore V. ITO, Bangalore

MA 9/BANG/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6168 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Assessee Lawyers: CHENGALA RAYUDU

Judgement Text

PAGE 1 OF 2 M.P. NOS.8 & 9/BANG/2011 1 IN THE INOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE SHRI GEORGE GEORGE K., J.M. AND SHRI A MOHAN ALANKAMONY, A.M. M.P.NOS.8 & 9 BANG/2011 (ITA NO.451 & 452/BANG/2010) (ASST. YEARS 2005-06 & 2006-07) SHRI P RAMESH RAJU, #11, 32 ND CROSS, 10 TH A MAIN, 4 TH BLOCK, JAYANAGAR, BANGALORE-11. - APPELLANT VS THE INCOME TAX OFFICER, WARD-4(1), BANGALORE. - RESPONDENT APPELLANT BY : SHRI CHENGALA RAYUDU, C.A. RESPONDENT BY : SMT. JACINTA ZIMIK VASHAI, ADDL. CI T O R D E R PER GEORGE GEORGE K : THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE SEEKING RESTORATION OF THE ORDER OF TH E TRIBUNAL DATED 27 TH OCTOBER, 2010 IN ITA.NOS.451 & 452 OF 2010. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE APPEAL S OF THE ASSESSEE WERE DISMISSED BY ORDER DATED 27 TH OCTOBER, 2010 FOR NON-PROSECUTION OF THE CASE. SUBSEQUENTLY, THE A SSESSEE FILED M.P.NOS.8 & 9 OF 2011 STATING THAT THE CHANGE OF AD DRESS WAS NOT COMMUNICATED BY OVERSIGHT AS THE ASSESSEE WAS FULLY O CCUPIED IN HIS PAGE 2 OF 2 M.P. NOS.8 & 9/BANG/2011 2 DAUGHTERS MARRIAGE AND ALSO DID NOT GET THE NOTICE S SO AS TO PASS ON THE SAME TO HIS AUTHORISED REPRESENTATIVE TO APP EAR FOR THE HEARINGS. UNDER THESE CIRCUMSTANCES, THE ASSESSEE REQUESTED TO RECALL THE TRIBUNAL ORDER IN ITA NOS.451 & 452/10 D ATED 27/10/2010 AND DECIDE THE SAME ON MERITS. HE ALSO S UBMITTED HIS NEW ADDRESS FOR FURTHER CORRESPONDENCE. 3. WE HAVE HEARD THE MATTER AND PERUSED THE MATERI AL ON RECORD. WE ARE SATISFIED FOR THE REASONS GIVEN IN THE M.P. FOR THE RESTORATION OF THE APPEALS. HENCE, WE RECALL THE O RDER OF THE TRIBUNAL DATED 27 TH OCTOBER, 2010 AND POST THE APPEAL FOR HEARING IN THE REGULAR COURSE. ISSUE NOTICE TO THE PARTIE S. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE ALLOWED. SD/- SD/- (A MOHAN ALANKAMONY) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DT.18/3/2011 COPY TO : 1) THE ASSESSEE (2) THE REVENUE (3) THE CIT(A) CONCERNED. (4) THE CIT CONCERNED. (5) THE DR (6) GUARD FILE. MSP/18.3. BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.