A.Basavarajappa , Davangere v. Commissioner of Income Tax (Appeal) , Davangere

MA 132/BANG/2019 | 2008-2009
Pronouncement Date: 15-11-2019 | Result: Allowed

Appeal Details

RSA Number 13221124 RSA 2019
Assessee PAN ALOPA1024H
Bench Bangalore
Appeal Number MA 132/BANG/2019
Duration Of Justice 1 month(s) 27 day(s)
Appellant A.Basavarajappa , Davangere
Respondent Commissioner of Income Tax (Appeal) , Davangere
Appeal Type Miscellaneous Application
Pronouncement Date 15-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 15-11-2019
Last Hearing Date 08-11-2019
First Hearing Date 08-11-2019
Assessment Year 2008-2009
Appeal Filed On 18-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE JUDICIAL MEMBER M.P. NO. 132/BANG/2019 (IN ITA NO. 543/BANG/2019) ASSESSMENT YEAR : 20 08 - 09 SHRI A. BASAVARAJAPPA DOOR NO. 1679 SAPTHAGIRI SCHOOL ROAD S.S. LAYOUT DAVANGERE 577 006. PAN: ALOPA1024H VS. THE COMMISSIONER OF INCOME TAX (APPEALS) DAVANGERE. APPELLANT RESPONDENT ASSESSEE BY : SHRI B.S. BALACHANDRAN ADVOCATE REVENUE BY : SHRI M. VIJAY KUMAR ADDL. CIT (DR) DATE OF HEARING : 08 . 1 1 .2019 DATE OF PRONOUNCEMENT : 15 . 1 1 .2019 O R D E R PER SHRI A.K. GARODIA ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 12.07.2019. 2. IN THE M.P. IT IS STATED BY THE ASSESSEE THAT THE ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE OF HEARING BECAUSE NOTICES SENT BY TRIBUNAL WERE NOT RECEIVED BY THE ASSESSEE. THIS IS THE REQUEST OF THE ASSESSEE THAT UNDER THESE FACTS AND IN VIEW OF RULE 24 OF ITAT RULES 1963 THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. 3. IN COURSE OF HEARING IT WAS POINTED OUT BY THE BENCH THAT IT IS NOTED BY THE TRIBUNAL IN PARA NO. 3 OF THE IMPUGNED TRIBUNAL ORDER THAT NOTICES ISSUED BY THE TRIBUNAL HAVE COME BACK UNSERVED WITH THE REMARKS OF THE POSTAL DEPARTMENT THAT ON ENQUIRY NO SUCH ADDRESS WAS FOUND IN THAT AREA. IN REPLY IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT THE ASSESSEE IS AN AGED PERSON AND DURING THE RELEVANT PERIOD THE ASSESSEE WAS NOT RESIDING AT THE ADDRESS PROVIDED BY THE ASSESSEE BECAUSE THE ASSESSEE WAS NOT KEEPING GOOD HEALTH AND HE TEMPORARILY MOVED TO SOME DIFFERENT PLACE BECAUSE OF HEALTH REASONS AND THEREFORE THE ASSESSEE WAS NOT AVAILABLE DURING THAT POINT OF TIME AT THE M.P. NO. 132/BANG/2019 (IN ITA NO. 543/BANG/2019) PAGE 2 OF 2 ADDRESS PROVIDED BY THE ASSESSEE. THE LD. DR OF REVENUE SUBMITTED THAT SINCE THE ASSESSEE HAS NOT INFORMED ABOUT HIS WHEREABOUTS TO THE TRIBUNAL THIS EX- PARTE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF THE FACTS NOTED ABOVE WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE AND HENCE IN VIEW OF RULE 24 OF ITAT RULES 1963 WE RECALL THIS EX- PARTE TRIBUNAL ORDER AND FIX THIS APPEAL FOR HEARING ON 25.11.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED THE 15 TH NOVEMBER 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.