M/s. Manipal Resorts Company Pvt. Ltd., Bangalore V. Income -tax Officer, Ward - 4(1)(3), Bangalore

MA 99/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4598 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU PRASAD ADIT
• Assessee Lawyers: S K TULSIYAN
• Keywords: Period of limitation; Reasonable cause; Time period of passing order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER [MP NO. 99/BANG/2020 (IN ITA NO. 596/BANG/2019)] (ASSESSMENT YEAR : 2014 15) M/S MANIPAL RESORTS COMPANY PVT. LTD. APPELLANT NO. 65, SINGASANDRA, OFF HOSUR ROAD, MANIPAL COUNTRY ROAD, BENGALURU 560068 PAN: AADCM1035F VS ITO WARD 4 (1) (3), RESPONDENT BANGALORE ASSESSEE BY : SHREE S. K. TULSIYAN, ADVOCATE REVENUE BY : SHREE GURU PRASAD, ADIT DR DATE OF HEARING : 09 10 2020 DATE OF PRONOUNCEMENT : 16 10 2020 O R D E R PER A. K. GARODIA, A.M.: THIS M. P. IS FILED BY THE ASSESSEE AND IT IS STATED IN THIS M. P. THAT THERE WAS REASONABLE CAUSE FOR NON-ATTENDANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING BEFORE THE TRIBUNAL AND THEREFORE, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED. 2. AT THE VERY OUTSET, LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE IMPUGNED TRIBUNAL ORDER IS DATED 25 10 2019 AND THEREFORE, THE ASSESSEE WAS REQUIRED TO FILE THE M.P. ON OR BEFORE 30.04.2020 BUT THE M. P. IS FILED BY THE ASSESSEE ON 15.06.2020 BUT EVEN THEN, THIS M. P. IS WITHIN TIME BECAUSE IT IS HELD BY HONBLE APEX COURT IN ITS JUDGMENT DATED 23.03.2020 IN A SUO MOTO WRIT PETITION (CIVIL) NOS. 3/2020 THAT THE PERIOD OF LIMITATION PRESCRIBED UNDER THE GENERAL LAW OR SPECIAL LAWS WHETHER CONDONABLE OR NOT SHALL STAND EXTENDED W.E.F. 15.03.2020 TILL FURTHER ORDER TO BE PASSED BY HONBLE APEX COURT IN THOSE PROCEEDINGS AND NO SUCH M. P. NO. 99/BANG/2020 2 FURTHER ORDER IS PASSED TILL DATE AND THEREFORE, THE LIMITATION PERIOD IN THE PRESENT CASE STANDS EXTENDED BY THIS JUDGMENT. 3. REGARDING MERIT OF THIS M. P., HE SUBMITTED THAT IN THE 6 TH PARA ON PAGE 1 OF THE M. P., IT IS EXPLAINED BY THE ASSESSEE THAT NOTICE FIXING THE DATE OF HEARING ON 05.09.2019 WAS ISSUED BY THE TRIBUNAL AND IT WAS SERVED ON THE ASSESSEE AND THE ASSESSEE FORWARDED THE SAME BY E MAIL TO ITS AR BUT DUE TO NUMEROUS E MAIL IN THE E MAIL ID OF THE AR, THE NOTICE GOT OVERLOOKED BY THE AR OF THE ASSESSEE AND IT COULD NOT BE COMPLIES WITH. HE SUBMITTED THAT IT SHOULD BE ACCEPTED UNDER THESE FACTS THAT THERE WAS REASONABLE CAUSE DUE TO WHICH THE ASSESSEE COULD NOT APPEAR ON THIS DATE OF HEARING AND THEREFORE, IN VIEW OF RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS EXPARTE TRIBUNAL ORDER SHOULD BE RECALLED. AS AGAINST THIS, THE LEARNED DR OF THE REVENUE SUBMITTED THAT IN THE PRESENT CASE, THE M. P. OF THE ASSESSEE SHOULD BE DISMISSED BECAUSE IT IS TIME BARRED AND ALSO BECAUSE THE EXPLANATION OFFERED BY THE ASSESSEE, CANNOT BE ACCEPTED AS REASONABLE CAUSE FOR NON APPEARANCE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. FIRST OF ALL, WE ACCEPT THIS CONTENTION OF THE LEARNED AR OF THE ASSESSEE THAT IN THE FACTS OF THE PRESENT CASE AND IN VIEW OF THE ONGOING PANDEMIC AND ALSO IN VIEW OF THIS JUDGMENT OF HONBLE APEX COURT CITED BY THE LEARNED AR OF THE ASSESSSEE AS NOTED ABOVE, THE M. P. IS NOT TIME BARRED. 5. REGARDING MERIT OF THE M. P., WE FIND FORCE IN THE SUBMISSION OF THE LEARNED AR OF THE ASSESSEE THAT THERE WAS REASONABLE CAUSE DUE TO WHICH THE ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE OF HEARING AND THEREFORE, IN VIEW OF RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS EXPARTE TRIBUNAL ORDER M. P. NO. 99/BANG/2020 3 SHOULD BE RECALLED. ACCORDINGLY, WE RECALL THIS TRIBUNAL ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN NORMAL COURSE AND NOTICE OF HEARING SHOULD BE ISSUED TO BOTH SIDES. 6. IN THE RESULT, THE M. P. OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE NOTED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER /NS/* AKG COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.