Late Syed Wahid, Bangalore V. Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

MA 96/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6702 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 04-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWAPNA DAS
• Assessee Lawyers: B S BALACHANDRAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ , ACCOUNTANT MEMBER M P NO 96 /BANG/201 8 ( I.T.A. NO .1006 /BANG/201 5 ) (ASSESSMENT YEAR : 20 05 - 06 ) LATE SYED WAHID, NO.F - 72, DI AMOND DISTRICT KODIHALLY, BANGALORE - 560 008 VS. DY . COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4) , BANGALORE. PETITIONER RESPONDENT. PETITIONER BY : SHRI B.S. BALACHANDRAN, ADVOCATE. R E SPONDENT BY : SMT. SWAPNA DAS, JCIT (D.R) DATE OF H EARING : 29.06 .2018. DATE OF P RONOUNCEMENT : 29.06 .2018. O R D E R PER SHRI JASON P BOAZ, A .M . : TH IS MISC. PETITION IS DIRECTED AGAINST THE ORDER IN IT A NO. 1006 /BANG/201 5 DT. 11.10.2017 OF THIS TRIBUNAL SEEKING RECALLING OF THE IMPUGNED ORDER PASSED EX - PARTE. 2. WE HAVE HEARD THE LEARNED AUTHORISED REPRESENTATIVE AS WELL AS LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. T HE APPEALS OF THE ASSESSEE WERE DISMISSED BY THE TRIBUNAL IN LIMINE FOR WANT OF PROSECUTION AS NONE APPEARED ON BEHALF OF THE 2 M P NO. 96 /BANG/201 8 ASSESSEE ON 11.10.2017 . THE L/R OF THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON - APPEARANCE IN THE PETITION STATING THAT THOUGH THE NOTICE OF HEARING WAS RECEIVED BY THE EARLIER LD. AR S OFFICE WHO HAD RETIRED FROM THE CASE, THE SAME WAS NOT COMMUNICATED TO HIM AND THEREFORE THERE WAS NO COMPLIANCE TO THE NOTICE FOR HEARING. IT WAS ONLY LATER ON AFTER PASSING OF THE IMPUGNED ORD ER WAS PASSED AND THE L/R OF THE ASSESSEE CAME TO KNOW THAT THE CASE PAPERS WERE OBTAINED AND ADVISE TAKEN TO FILE THE MISC. PETITION. IT IS SUBMITTED THAT THIS INADVERTENT ERROR ON THE PART OF THE ASSESSEE WAS NEITHER INTENTIONAL NOR DELIBERATE AND THER EFORE PLEADED THAT THE APPEAL BE RECALLED FOR HEARING AND DISPOSED OFF ON MERITS. 3. PER CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE MISCELLANEOUS PETITION. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD, IT IS NOTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 11.10.2017 . SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE , THE APPEAL WAS DISMISSED FOR NON - PROSECUTION. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS NARRATED IN THE ASSESSEE'S PETITION AND AT PARA 2 (SUPRA), WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING REASONABLE CAUSE FOR NOT APPEA RING BEFORE THE TRIBUNAL ON 11.10 .2017. ACCORDINGLY, THE IMPUGNED ORDER DT. 11.10. 2017 IS RECALLED AND THE APPEALS OF THE ASSESSEE ARE DIRECTED TO BE FIXED FOR FRESH HEARING ON 18.9 .2018. SINCE THE NEXT DATE OF HEARING OF THE APPEAL IS ANNOUNCED 3 M P NO. 96 /BANG/201 8 IN THE OPEN COURT AND HAS BEEN NOTED BY BOTH THE PARTIES, THEREFORE NO SEPARATE NOTICE TO BE ISSUED IN THIS REGARD. 5. IN THE RES ULT, THE MISCELLANEOUS PETITION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH JUNE, 2018 . SD/ - ( N.V. VASUDEVAN ) JUDICIAL MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 29.06.2018 . *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX A PPELLATE TRIBUNAL BANGALORE.