M/S. TESSOLVE SEMICONDUCTOR PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, TDS CIRCLE 3(1), BENGALURU

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ITA 1743/BANG/2019Status: DisposedITAT Bangalore26 June 2020AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal found sufficient cause for the assessee's absence and recalled the ex-parte order. Subsequently, as the assessee opted to settle the issues under the Vivad se Vishwas Act, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed a miscellaneous application seeking to recall an ex-parte order that dismissed their appeal. The dismissal was due to the assessee's absence, which was attributed to an inadvertently missed adjournment request via email.

What were the issues?

Whether there was sufficient cause for the assessee's non-appearance before the Tribunal, and the consequence of the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Rule 24 of the Tribunal Rules

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri Siddharth Gupta, A.R
For Respondent: Shri Balakrishnan, D.R
Hearing: 26.02.2021Pronounced: 26.02.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this miscellaneous application seeking recall of the ex-parte order dated 26-06-2020 passed by the Tribunal.

2.

The Ld A.R submitted that the appeal of the assessee was posted for hearing on 24.06.2020 and the authorised representative of the assessee Shri Siddarth Gupta had sent an e-mail to the Tribunal seeking adjournment of the appeal. However, the e-mail was inadvertently not placed before the bench and hence the bench has dismissed the appeal of the assessee, inter alia, citing technical reasons. He submitted that the copy of e-mail is attached with the petition. He submitted that there was reasonable cause for the assessee in not appearing before the Tribunal and accordingly prayed for recall of the order.

3.

We heard Ld D.R and perused the record. Having regard to the submissions made by Ld A.R, We are of the view that there is sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing of the appeal. Accordingly, exercising the power granted to the Tribunal under Rule 24 of the Tribunal Rules, we recall the impugned order dated 26-06-2020 passed by the Tribunal.

4.

The Ld A.R further submitted that the assessee has already filed Form No.1 & 2 for settling the issues urged in the appeal. In view of the above said fact, with the concurrence of both the parties, the appeal itself was taken up for hearing.

MP No.1/Bang/2021 & M/s. Tessolve Semiconductor Pvt. Ltd., Bangalore

Page 3 of 3 5. We heard the parties. Since the Ld A.R has stated that the assessee has opted to settle the issues contested in this appeal under the Direct Taxes Vivad Se Vishwas Act, 2010, no purpose will be served in keeping this appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

6.

In the result, the miscellaneous application of the assessee is allowed. The appeal of the assessee is dismissed. Order pronounced in the open court on 26th Feb, 2021

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