Mrs. Pushpa D. Patil, Satara V. Income-tax Officer, Ward-1, Satara

MA 10/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8659 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 22-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / M .A. NOS.8 TO 13/PUN/2019 (ARISING OUT OF ITA NOS.1581 TO 1586/PUN/2016) ! / ASSESSMENT YEARS : 1999-2000 TO 2004-05 MRS. PUSHPA DAULATRAO PATIL, PRIT PRATIK, AYODHYA NAGARI, DHEBEWADI ROAD, AGANSHIVNAGAR, KARAD, DIST. SATARA. PAN : ACLP4779Q. . / APPELLANT V/S THE INCOME TAX OFFICER, WARD-1, SATARA. . / RESPONDENT ASSESSEE BY : SHRI M.K. KULKARNI. REVENUE BY : SHRI RAJESH GAWALI. / ORDER PER ANIL CHATURVEDI, AM : 1. THE PRESENT SET OF SIX MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT FOR RECAL LING THE CONSOLIDATED ORDER OF TRIBUNAL IN ITA NOS.1581 TO 1586/PUN /2016 FOR A.Y.S 1999-2000 TO 2004-05, RESPECTIVELY, DATED 27.02.2018. 2. BEFORE US, LD.A.R. SUBMITTED THAT THE APPEALS FOR A.YS. 19 99- 2000 TO 2004-05 WERE DECIDED AGAINST THE ASSESSEE VIDE EX-PARTE / DATE OF HEARING : 05.04.2019 / DATE OF PRONOUNCEMENT: 08.04.2019. 2 ORDER DT.27.02.2018. LD.A.R. FURTHER REITERATED THE CONTENT S OF MISCELLANEOUS APPLICATION AND INTER-ALIA SUBMITTED THAT ASSE SSEE HAD APPOINTED SHRI MANOJ KUMAR S. MUNDADA, C.A. TO REPRES ENT THE ASSESSEE BEFORE THE TRIBUNAL. THE C.A. DID NOT APPEAR BEF ORE THE TRIBUNAL AND HAD THEREBY FAILED IN HIS PROFESSIONAL DUTIES. HE FURTHER SUBMITTED THAT ASSESSEE HAD ALSO MADE A COMPLA INT AGAINST SAID MANOJ KUMAR BEFORE THE INSTITUTE OF CHARTERED ACC OUNTANTS OF INDIA. LD.A.R. FURTHER SUBMITTED THAT NON-APPEARANCE WAS NOT DUE TO ANY MALAFIDE INTENTION OF ASSESSEE BUT DUE TO NON CO-O PERATION OF ASSESSEES PREVIOUS COUNSEL. HE THEREFORE SUBMITTED THA T IN THE INTERESTS OF JUSTICE THE ORDER BE RECALLED AND ASSESSEE BE GRANTED AN OPPORTUNITY FOR HEARING. LD.D.R. DID NOT CONTROVERT THE SU BMISSION OF LD.A.R. BUT HOWEVER OBJECTED TO THE PRAYER OF ASSESSE E TO RECALL THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDER ING THE SUBMISSIONS MADE BY THE APPLICANT WITH REGARD TO THE APP ROACH OF HER PREVIOUS COUNSEL IN DEALING WITH THE APPEALS, WE ARE OF THE VIEW THAT ASSESSEE HAS EXPLAINED THE REASON FOR NON-APPEARA NCE . IN THE INTEREST OF JUSTICE, WE ARE THEREFORE THE VIEW THAT THE E X-PARTE ORDER PASSED BY THE TRIBUNAL ON 27.02.2018 NEEDS TO BE RECALLED . WE THEREFORE RECALL THE ORDER IN ITA NOS.1581 TO 1586/PUN/2 016 DATED 27.02.2018 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEAR ING OF THIS APPEAL ON 01.05.2019. SINCE THE DATE OF HEARING IS PRONOU NCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3 4. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIONS O F ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON 8 TH DAY OF APRIL, 2019. SD/- SD /- /- ( VIKAS AWASTHY ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER # / ACCOUNTANT MEMBER PUNE; DATED : 8 TH APRIL, 2019. YAMINI $%&'()(!& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A)-2, PUNE. CIT-I, PUNE. '#$ %%&',) &', *+ / DR, ITAT, SMC PUNE; $-.// GUARD FILE. / BY ORDER // TRUE COPY // 012%3&4 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.