Federation of Karnataka Timber Merchants & Saw Millers, Bangalore V. Director of Income tax(Exemptions), Bangalore

MA 95/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3526 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 25-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEGHANATH CHOUHANADDL
• Assessee Lawyers: NAGINCHAND KHINCHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE S HRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER M.P. NO.9 5 /BANG/2015 ( IN I.T . A. NO. 353 /BANG/20 1 5 ) M/S. FEDERATION OF KARNATAKA TIMBER MERCHANTS & SAW MI LLERS, NO.274/5, MYSORE MAIN ROAD, BANGALORE - 560 026 . PETITIONER . VS. DIRECTOR OF INCOME TAX (EXEMPTIONS), BANGAL ORE. .. RESPONDENT. PETITIONER BY : SHRI NAGINCHAND KHINCHA, C.A. R E SPONDENT BY : SHRI MEGHANATH CHOUHAN,ADDL. CIT (D.R) DATE OF H EARING : 9.10 .2015. DATE OF P RONOUNCEMENT : 9.10.2 015 . O R D E R PER SHRI JASON P. BOAZ , A.M . : THIS MISCELLANEOUS APPLICATION UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') HAS BEEN FI LED BY THE ASSESSEE SEEKING RECALL OF THE O RDER OF THE TRIBUNAL IN ITA NO.353 /BANG/201 5 DT. 1.7.2015 DISMISSING THE APPEAL FOR NON - PROSECUTION. 2. IT IS SUB MITTED BY THE LEARNED COUNSEL FOR THE PETITIONER , BY WAY OF THE ASSESSEE'S AFFIDAVIT , SWORN T O ON 20.8.2015 THAT NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF FIRST HEARING ON 1.7.2015 WAS DUE TO THE FACT THAT THOUGH T HE NOTICE FOR HEARING WAS SERVED AT THE PREMISES , IT WAS RECEIVED BY THE ATTENDER SRI K. CHANDRASEKAR WHO DID NOT HAND OVER THE SAM E TO THE ASSESSEE. IT WAS ONLY AFTER THE ASSESSEE AND LEGAL COUNSEL RECEIVED THE IMPUGNED ORDER DT.1.7.2015 DISMISSING THE PETITIONER S APPEAL FOR NON - PROSECUTION THAT ENQUIRIES MADE REVEALED 2 M.P. NO. 95 /BANG/201 5 (IN ITA NO.353/BANG/2015) THAT THE NOTICE OF HEARING WS RECEIVED AND IN THE POSSESSION OF THE ATTENDER WHO FAILED TO HAND OVER THE SAME TO THE PETITIONER. IT IS SUBMITTED THAT IT WAS FOR THE ABOVE REASONS THAT THE LEARNED AUTHORISED REPRESENTATIVE AND PETITIONER COULD NOT ATTEND BEFORE THE TRIBUNAL ON THAT DATE OF HEARING I.E. 1.7.2015 WHICH WAS THE FIRST HEARING OF THE CASE AND SINCE THE NON - APPEARANCE WAS NEITHER INTENTIONAL NOR WILLFUL , PRAYED THAT THE ORDER OF THE TRIBUNAL DT. 1.7.2015 BE RECALLED FOR FRESH HEARING. THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS ALSO HEARD. 3. WE HAVE HEAR D BOTH PARTIES AND PERUSED THE CONTENTS OF THE M.P. WE ARE SATISFIED WITH THE SUBMISSION S OF THE PETITIONER THAT HIS ABSENCE ON 1.7.2015 WAS DUE TO REASONABLE CAUSE AND WAS NEITHER INTENTIONAL NOR WILLFUL BUT WAS DUE TO THE REASONS STATED IN THIS M.P. IN VIEW OF THE SAME, WE RECALL TH E ORDER OF THE TRIBUNAL DT. 1.7.2015 AND POST THE APPEAL FOR HEARING ON 7.1.2016 . AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE OF HEARING NEED BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCTOBER , 2015. SD/ - ( VIJAYPAL RAO ) JUDICIAL MEMBER SD/ - (JASON P BOAZ) ACCOUNTANT MEMBER *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, BANGALORE