Vinita Shailendra Lele, Pune V. Income-Tax Officer Ward3(4), Pune

MA 1/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5148 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधधकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER विविध आिेदन सं. / MA No.01/PUN/2022 (Arising out of ITA No.287/PUN/2020) ननधधारण िर्ा / Assessment Year : 2011-12 Vinita Shailendra Lele, Flat No. 5, Ketan HSG. Soc., Off Shantiban Society, Guruganesh Nagar, Paud Road, Kothrud, Pune – 411038 PAN : AALPL0852E ......अपीलाथी / Appellant बनाम / V/s. Income Tax Officer, Ward – 3(4), Pune ......प्रत्यथी / Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 18-02-2022 घोषणा की तारीख / Date of Pronouncement : 22-02-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This Miscellaneous Application filed by the assessee praying to recall the order dated 06-10-2021 passed by this Tribunal in ITA No. 287/PUN/2020. 2. The ld. AR submits that initially this Tribunal issued notice intimating the date of hearing on 10-12-2020. On the said date the appeal 2 MA No. 01/PUN/2022, A.Y. 2011-12 was adjourned as there were no proceedings conducted. Thereafter, the appeal did not come up for hearing till 04-10-2021. She submits that the date of hearing on 04-10-2021 was missed by oversight and on non- attendance of assessee on such date is deliberate on the part of the assessee and prayed to recall the ex-parte order and decide the appeal on merits. Therefore, we note that there was no opportunity for the assessee to prosecute the grounds on merits. The ld. DR reported no objection to recall the ex-parte order and to give an opportunity to the assessee. Thus, the order dated 06-10-2021 is recalled and we direct the registry to fix the appeal for hearing on 07-04-2022 before the regular Bench. Since, the date of next hearing is pronounced in the open Court in the presence of both the parties, no notices will be issued. 3. In the result, the Miscellaneous Application filed by the assessee is allowed as indicated above. Order pronounced in the open court on 22 nd February, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 22 nd February, 2022. रवि आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-3, Pune 4. The Pr. CIT-2, Pune 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “एक सदस्य मामला” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशानुसार / BY ORDER, िररष्ठ विजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune