H.M. Nataraj, Bangalore v. ACIT, Bangalore

MA 19/BANG/2010 | misc
Pronouncement Date: 24-05-2010 | Result: Allowed

Appeal Details

RSA Number 1921124 RSA 2010
Bench Bangalore
Appeal Number MA 19/BANG/2010
Duration Of Justice 3 month(s) 5 day(s)
Appellant H.M. Nataraj, Bangalore
Respondent ACIT, Bangalore
Appeal Type Miscellaneous Application
Pronouncement Date 24-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 24-05-2010
Date Of Final Hearing 01-11-2013
Next Hearing Date 01-11-2013
Assessment Year misc
Appeal Filed On 18-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER M.P.NOS.19 & 20/BANG/2010 (ARISING OUT OF IT(SS)A NOS.28 & 29/BANG/2009) ASSESSMENT YEAR : BLOCK PERIOD 1.4.96 TO 7.5.02 1) SHRI H.M. NATARAJ 2) SMT. M. RAJESHWARI NO.20 ADARSH GARADI RESIDENCY NHS ROAD V.V. PURAM BANGALORE 560 004. : APPLICANTS VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1(4) BANGALORE. : RESPONDENT APPLICANTS BY : SHRI H.N. KHINCHA C.A. RESPONDENT BY : SMT. JACINTA ZIMIK VASHAI ADDL. C IT(DR) O R D E R PER GEORGE GEORGE K. JUDICIAL MEMBER THESE TWO MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEES FOR THE BLOCK ASSESSMENT PERIOD 1.4.1996 TO 7.6.2002 SEEKIN G FOR RECALL OF THE SEPARATE ORDERS OF THE TRIBUNAL DATED 18.12.09 AND 28.12.09 DISMISSING THE APPEALS FOR NON-APPEARANCE. M.P. NO.19 & 20/BANG/10 PAGE 2 OF 3 2. THE LD. AR SUBMITTED THAT THE ADDRESS OF THE ASS ESSEES WAS CHANGED FROM THE ADDRESS GIVEN IN THE MEMORANDUM O F APPEAL TO NO.20 ADARSH GARADI RESIDENCY NHS ROAD V.V. PURAM BANG ALORE AND IN VIEW OF THE SAME THE NOTICES WERE NOT RECEIVED BY THE AS SESSEE. ONE OF NOTICES WAS SERVED AT THE ADDRESS OF HOTEL CITY CEN TRE WHICH WAS RECEIVED BY THE CASHIER BUT NOT GIVEN TO THE ASSESSEES. TH E LD. AR FURTHER SUBMITTED THAT THE NON-APPEARANCE OF THE ASSESSEES ON THE DATE OF HEARING WAS NEITHER INTENTIONAL NOR DELIBERATE BUT TO SUFFI CIENT AND REASONABLE CAUSE. THEREFORE IT WAS PRAYED THAT THE ORDERS OF THE TRIBUNAL IN THE ABOVE CASES DATED 18.12.09 AND 28.12.09 MAY BE RECALLED F OR HEARING ON MERITS. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. FROM THE REASONS GIVEN FOR NON-PROSECUTION OF APPEA LS WE ARE SATISFIED THAT THE NON-APPEARANCE OF THE ASSESSEES ON THE DAT E OF HEARING WAS FOR A REASONABLE CAUSE. WE THEREFORE RECALL THE ORDERS O F THE TRIBUNAL DATED 18.12.2009 AND 28.12.2009 AND DIRECT THE REGISTRY T O POST THE CASES FOR HEARING IN THE NORMAL COURSE. 4. IN THE RESULT THE MISCELLANEOUS PETITIONS ARE A LLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF MAY 2010. SD/- SD/- (A. MOHAN ALANKAMONY ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBE R BANGALORE DATED THE 24 TH MAY 2010. DS/- M.P. NO.19 & 20/BANG/10 PAGE 3 OF 3 COPY TO: 1. APPLICANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.