Income Tax Appellate Tribunal - Bangalore
Maxim India Integrated Circuit Design I ... vs Deputy Commissioner Of Income Tax, ... on 10 October, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL,
BANGALORE BENCH 'B'
BEFORE SHRI AK GARODIA, ACCOUNTANT MEMBER &
SHRI VIJAYPAL RAO, JUDICIAL MEMBER
M.P No.35/Bang/2017
(In IT (TP) A No.287/Bang/2014)
(Asst. Years - 2009-10)
M/s Maxim India Integrated
Circuit Design Pvt. Ltd.,
# 132/133, West Wing, 2nd Floor,
Domlur Post, Off Old Airport Road,
Bangalore-560 037. . Appellant
Vs.
The Dy. Commissioner of Income-tax,
Circle-12(1),
Bangalore. Respondent
Appellant by : Shri Padam Chand Khincha, C.A
Respondent by : Shri Kamaladhar, JCIT
Date of Hearing : 10-3-2017
Date of Pronouncement : 10-3-2017
ORDER
PER SHRI AK GARODIA, ACCOUNTANT MEMBER :
This Misc. Petition is filed by the assessee seeking recall of the ex-parte Tribunal order dated 7/10/2016.
2. In the Misc. Petition, it has been submitted by the assessee that the assessee had filed a letter on 3/3/2015 intimating change in MP No.35/B/17 2 the address of the assessee in respect of appeal pending before the Tribunal for the assessment year 2005-06 in IT(TP)A No.28/Bang/2012 on 3/3/2015 and the copy of the same has been enclosed with the Misc. Petition.
3. Thereafter, the assessee submitted in the Misc. Petition that non filing of separate letter for intimation about the change of address in respect of this appeal being in IT(TP)A No.287/Bang/2014 for the assessment year 2009-10 was purely an inadvertent mistake and therefore, there was reasonable cause for non appearance of the assessee and therefore, this ex-parte Tribunal order may be recalled as per Rule 24 of Income-tax Appellate Tribunal Rules 1963.
4. In the course of hearing before us, the learned AR of the assessee reiterated the same contentions.
5. The DR of the Revenue submitted that the assessee could not explain/give reasonable cause for non appearance on 5/2/2010 and, therefore, Tribunal order should not be recalled.
MP No.35/B/17 3
6. We have considered the rival submissions and considering these facts that the assessee has intimated to the Tribunal about the change of address in respect of appeal in IT(TP)A No.28/Bang/2014 on 3/3/2015 as per the receipted copy of the letter submitted along with MP as Annexure - 2, we feel that not filing of separate letter about the change of address in respect of present appeal being in IT(TP)A No.287/Bang/2014 for assessment year 2009-10 may be an inadvertent mistake and hence, we are satisfied that there was a reasonable cause for non appearance of assessee on the date of hearing. Therefore, as per Rule 24 of the Income-tax Appellate Tribunal Rules 1963, we recall this ex-parte Tribunal order and fix this appeal for hearing on 24/5/2017.
7. Since date of hearing was pronounced in the open court, no separate notice is required to be issued.
8. In the result, the Miscellaneous petition is allowed.
Order pronounced in the open court on the date of hearing itself after conclusion of hearing.
Sd/- Sd/-
(VIJAYPAL RAO) (AK GARODIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Vms.
Bangalore
Dated : 10/03/2017
MP No.35/B/17
4
Copy to :
1. The Assessee
2. The Revenue
3.The CIT concerned.
4.The CIT(A) concerned.
5.DR
6.GF By order
Asst. Registrar, ITAT, Bangalore.