Income Tax Appellate Tribunal - Bangalore
M/S. Axis Aerospace & Technologies P ... vs Commissioner Of Income Tax, ... on 4 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH : BANGALORE
BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND
SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER
M.P. No. 79/Bang/2018
(in ITA No. 766/Bang/2017)
Assessment Year :2009-10
M/s. Axiscades Aerospace
& Technologies Pvt. Ltd.,
TheCommissioner of Income Tax
54, Richmond Road,
Vs. (Appeals)-14,
Bangalore - 560 025.
Bangalore.
PAN: AACCB1728K
APPELLANT RESPONDENT
Appellant by : Smt. Sheetal Borkar, Advocate
Respondent by : Dr. P.V. Pradeep Kumar, Addl.
CIT (DR)
Date of hearing : 27.04.2018
Date of Pronouncement : 04.05.2018
ORDER
Per Shri A.K. Garodia, Accountant Member
This M.P. is filed by the assessee seeking recall of ex-parte Tribunal order dated 25.10.2017.
2. In the M.P. it is stated by the assessee that the notice of hearing was received by watchman of the company and it was not given to the assessee in time and therefore, ld. AR of assessee could not represent the matter on the date of hearing fixed by this notice of Tribunal. It was submitted by ld. AR of assessee that under these facts, this ex-parte Tribunal order should be recalled in view of Rule 24 of Income Tax Appellate Tribunal Rules, 1963. As against this, the ld. DR of revenue submitted that no justifiable reason has been shown by assessee for non-appearance before the Tribunal on the date of hearing and therefore, Rule 24 of ITAT Rules, 1963 is not applicable in the present case.
M.P. No. 79/Bang/2018(in ITA No. 766/Bang/2017) Page 2 of 2
3. We have considered the rival submissions and we are satisfied that assessee has shown reasonable cause for non-appearance on the appointed date of hearing before the Tribunal i.e. 25.10.2017 and hence, we recall this ex-parte Tribunal order in view of Rule 24 of Income Tax Appellate Tribunal Rules, 1963 and fix the date of hearing of this appeal on 20.08.2018. Since the date of hearing is pronounced in the open court, no separate notice of hearing is required to be issued.
4. 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/-
(N.V. VASUDEVAN) (ARUN KUMAR GARODIA)
Judicial Member Accountant Member
Bangalore,
Dated, the 04th May, 2018.
/MS/
Copy to:
1. Appellant 4. CIT(A)
2. Respondent 5. DR, ITAT, Bangalore
3. CIT 6. Guard file
By order
Senior Private Secretary,
Income Tax Appellate Tribunal,
Bangalore.