Shri. C.Venkatesh Reddy , Bangalore V. Income Tax Officer Ward-4(2)(2), Bangalore

MA 9/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6157 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 11-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Assessee Lawyers: S N ARAVINDA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER A ND SHRI LALIET KUMAR, JUDICIAL MEMBER M.P. NO. 09/BANG/2018 (IN ITA NO. 1072/BANG/2017) ASSESSMENT YEAR : 201 2 - 13 SHRI C. VENKATESH REDDY, NO. 67, NETHAJI ROAD, BALAJI LAYOUT, KOTHANUR, BANGALORE 560 077. PAN: ABDPR5998N VS. THE INCOME TAX OFFICER, WARD 4 (2) (2), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI S.N. ARAVINDA, ADVOCATE RESPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 1 6 . 0 3 .2018 DATE OF PRONOUNCEMENT : 23 . 0 3 .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 03.11.2017. IN THE M.P., IT IS STATED BY THE ASSESSEE THAT THE NOTICE ISSUED BY THE TRIBUNAL WAS NOT SERVED ON THE ASSESS EE AND THEREFORE, NO ONE COULD APPEAR ON THE APPOINTED DATE OF HEARING. 2. IN SUPPORT OF HIS CONTENTION, AN AFFIDAVIT OF TH E ASSESSEE WAS ALSO SUBMITTED. IN THE COURSE OF HEARING BEFORE US, THE LD. AR OF ASSE SSEE MADE THE SAME SUBMISSIONS AND SUBMITTED THAT IN VIEW OF RULE 24 O F INCOME TAX APPELLATE TRIBUNAL RULES, 1963, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED BECAUSE IN THE FACTS OF THE PRESENT CASE, IT SHOULD BE ACCE PTED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE . THE LD. DR OF REVENUE SUBMITTED THAT THERE IS NO REASONABLE CAUSE FOR NON -APPEARANCE OF THE ASSESSEE. M.P. NO. 09/BANG/2018 (IN ITA NO. 1072/BANG/2017) PAGE 2 OF 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE AND THEREFORE, IN VIEW OF RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 196 3, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 30.04.2018.SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED . 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 23 RD MARCH, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.