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Income Tax Appellate Tribunal - Bangalore

M/S. J.P.Distilleries Private ... vs Income-Tax Officer, Ward-4(1)(1),, ... on 9 April, 2018

               IN THE INCOME TAX APPELLATE TRIBUNAL
                        BANGALORE BENCH ' C '

     BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND
           SHRI JASON P BOAZ, ACCOUNTANT MEMBER

                          M.P. No.37/Bang/2018
                      (In I.T. A. No.470/Bang/2017)
                       (Assessment Year : 2012-13)

M/s. J.P. Distilleries (P) Ltd.,
No.219/11, 4th Floor, Bellary Road,
Bangalore.                                                 .... Petitioner.

        Vs.

Income Tax Officer,
Ward 4(1)(1), Bangalore.                                 ..... Respondent.

Petitioner By : Shri C. Ramesh, C.A.
Respondent By : Dr. P.V. Pradeep Kumar, Addl. CIT (D.R)

Date of Hearing : 6.4.2018.
Date of Pronouncement : 9.4.2018.

                                O R D E R

Per Shri Jason P Boaz, A.M. :

This Miscellaneous Petition (M.P.) is filed by the petitioner seeking recall of the Tribunal's Order for Assessment Year 2012-13 dt.21.8.2017, whereby the petitioner's appeal was dismissed for non-prosecution.

2. We have heard the learned Authorised Representative as well as learned Departmental Representative and considered the relevant material on record. In the Affidavit accompanying the M.P., the petitioner has submitted as under :-

"6. The only reason for which the appeal has been dismissed is that, there was no response to the notice issued by the Hon'ble Tribunal on 10.07.2017 posting the case for hearing on 21.08.2017.

13. The deponent further affirms that, the issue contested in the appeal is a covered matter wherein total relief has been allowed by the Hon'ble Tribunal for the Assessment Years 2010-11 & 2011-12 in the case of the same appellant."

It is prayed by the learned Authorised Representative for the assessee that as there was reasonable and sufficient cause for the assessee's non- appearance for the hearing scheduled for 21.8.2017, the Tribunal's ex- parte order dt.21.8.2017 may be recalled and decided on merits in the interest of substantial justice.

3. Per contra, the learned Departmental Representative for Revenue has opposed the recalling of the order.

4. Having considered the rival submissions of the parties as well as on a careful perusal of the contents of the M.P. and accompanying Affidavit, we are satisfied that the petitioner was having sufficient reason for not appearing before the Tribunal when the appeal of the petitioner was called for hearing on 21.8.2017. Accordingly, in the facts and circumstances of the case and in the interest of justice, when the appeal of the petitioner was not adjudicated on merits but dismissed in limine, the impugned order dt.21.8.2017 is recalled. The appeal of the petitioner is directed to be listed for hearing on 10.4.2018. Since the date of hearing of the appeal was pronounced in the open court and has been duly noted by the parties, therefore no separate notice need be issued by the Registry in this regard.

5. In the result, the Misc. Petition for Assessment Year 2012-13 is allowed.

Order pronounced in the open court on the 9th day of April, 2018.

                          Sd/-                           Sd/-
                (SUNIL KUMAR YADAV)                 (JASON P BOAZ)
                   Judicial Member                Accountant Member
Bangalore,
Dt. 09.04.2018


*Reddy gp

Copy to :
            1    Appellant        4       CIT(A)
            2    Respondent       5       DR. ITAT, Bangalore
            3    CIT              6       Guard File




                                                Senior Private Secretary
                                             Income Tax Appellate Tribunal
                                                       Bangalore.