M/s Srinidhi Mines , Bangalore V. The Income Tax Officer Ward-5(2)(2), Bangalore

MA 9/BANG/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2731 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 21-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISRA
• Keywords: Reasonable cause
• Section: 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 9/BANG/2019 (IN ITA NO . 3084 /BANG/201 8 ) ASSESSMENT YEAR : 20 1 5 - 1 6 M/S. SRINIDHI MINES, #207, II FLOOR, ELEGANCE ROYALE, 2 ND A CROSS, SINDHI COLONY, J.C. ROAD, BANGALORE 560 011. PAN: ACEFS0481P VS. THE INCOME-TAX OFFICER, WARD 5 (2) (2), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI DEEPAK CHOPRA, CA RESPONDENT BY : SHRI PRIYADARSHI MISRA , JCIT (DR) DATE OF HEARING : 15 .0 2 .2019 DATE OF PRONOUNCEMENT : 22 . 0 2 .201 9 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 21.12.2018 FOR ASSESSMENT YEAR 2015-16. 2. IN PARA 6 OF THE M.P., THIS IS THE SUBMISSION OF THE ASSESSEE THAT ON THE MORNING OF 03.12.2018, MR. DEEPAK CHOPRA, THE AR OF THE ASSESSEE GOT ILL ON THIS DATE OF HEARING AND HE WAS NOT IN A POSITIO N TO APPEAR BEFORE THE TRIBUNAL ON THAT DATE. IT IS FURTHER SUBMITTED THA T THE LD. AR OF ASSESSEE INTIMATED THIS FACT TO THE ASSESSEE AND REQUESTED T HE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL AND SEEK ADJOURNMENT. SHRI BHA VARLAL BOHRA, PARTNER OF THE ASSESSEE FIRM AT THAT POINT OF TIME WAS IN CHIK BALAPUR PLANT OF THE ASSESSEE AND THEREFORE, COULD NOT REACH THE TRIBUNA L IN TIME FOR SEEKING ADJOURNMENT. A MEDICAL CERTIFICATE IS ALSO ENCLOSE D WITH THE M.P. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT OF THE PARTNER OF THE ASSESSEES FIRM SHRI BHAVARLAL BOHRA AND OF SHRI DEEPAK CHOPRA, LD. AR O F ASSESSEE IN SUPPORT OF THESE CONTENTIONS RAISED BY ASSESSEE IN THIS M.P . IN COURSE OF HEARING, THE LD. AR OF ASSESSEE REITERATED THE SAME CONTENTI ONS WHICH WERE RAISED BY ASSESSEE IN THE M.P. THE LD. DR OF REVENUE SUBM ITTED THAT THERE IS NO M.P. NO. 9/BANG/2019 (IN ITA NO. 3084/BANG/2018) PAGE 2 OF 2 APPARENT MISTAKE IN THE TRIBUNAL ORDER AND THEREFOR E, THE M.P. FILED BY THE ASSESSEE SHOULD BE DISMISSED. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS PER RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963, IF THE ORDER IS PAS SED BY THE TRIBUNAL EX- PARTE QUA THE ASSESSEE AND THE APPELLANT SATISFIES THE BENCH THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING THEN SUCH EX-PARTE TRIBUNAL ORDER S HOULD BE RECALLED. IN THE PRESENT CASE, I AM SATISFIED THAT THERE WAS REASONA BLE CAUSE FOR NON- APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, AS PER RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RUL ES, 1963, I RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEAR ING ON 11.03.2019. 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/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 22 ND FEBRUARY, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.