Smt.Kaumudi Shamsunder Somani, Aurangabad V. Assistant Commissioner of Income tax, Aurangabad

MA 11/PUN/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5740 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / M .A. NO.11/PUN/2017 (ARISING OUT OF ITA NO.1650/PUN/2014) / ASSESSMENT YEAR : 2010-11 S MT. KAUMUDI SHAMSUNDER SOMANI, PROP. OF M/S. SUDARSSHAN POLLYALLOYS, PLOT NO.K-25, MIDC, WALUJ, DIST. AURANGABAD. PAN : AQSPS1626G. . / APPELLANT V/S ASST.COMMISSIONER OF INCOME - TAX , CIRCLE-2, AURANGABAD. . / RESPONDENT / APPELLANT BY : SHRI S.N. PURANIK / RESPONDENT BY : SHRI AJAY MODI / ORDER PER ANIL CHATURVEDI, AM : THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSE E AGAINST THE ORDER OF TRIBUNAL DATED 30.09.2016 IN RESPEC T OF APPEAL IN ITA NO.1650/PN/2014 FOR A.Y. 2010-11 WHEREBY THE APPEA L OF ASSESSEE WAS DISMISSED BY THE CO-ORDINATE B BENCH, PUNE. 2. BEFORE US, LD.A.R. REITERATED THE CONTENTS OF MISCELLANEO US APPLICATION AND FURTHER SUBMITTED THAT THE CAPTIONED APP EAL WAS DISMISSED EX-PARTE. HE SUBMITTED THAT THOUGH THE NOTICE INTIMATING THE DATE OF HEARING ON 27.09.2016 WAS RECEIVED BY HER E MPLOYEE MR. VIJAY JAMDADE, BUT HE FORGOT TO COMMUNICATE IT TO THE A SSESSEE. THE / DATE OF HEARING : 07.07.2017 / DATE OF PRONOUNCEMENT: 07.07.2017 2 AFFIDAVIT OF SAID VIJAY K. JAMDADE TO THAT EFFECT WAS ALSO PLA CED ON RECORD. THE LD.A.R. FURTHER CONTENDED THAT NON-APPEAR ANCE WAS NOT DUE TO ANY MALAFIDE INTENTION BUT WAS A BONAFIDE MISTAKE. O N THE MERITS OF ADDITION HE SUBMITTED THAT ON IDENTICAL ISSUE, THE CO-ORDINATE BENCH IN OTHER CASES HAVE DECIDED IN FAVOUR OF ASSESSEE. HE THEREFORE SUBMITTED THAT IN THE INTERESTS OF JUSTICE THE ORDER BE RECALLED. LD.D.R. DID NOT CONTROVERT THE SUBMISSION OF LD.A.R. BUT HOWEVER O BJECTED TO THE PRAYER OF ASSESSEE TO RECALL THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDERIN G THE SUBMISSIONS MADE BY THE ASSESSEE IN THE MISCELLANEOUS APP LICATION AND THE CONTENTS OF AFFIDAVIT PLACED ON RECORD, WE ARE O F THE VIEW THAT IN THE INTEREST OF JUSTICE THE ORDER PASSED BY THE TRIBU NAL ON 30.09.2016 BE RECALLED SUBJECT TO THE ASSESSEE DEPOSITING RS.5,000/- IN LEGAL AID OF BOMBAY HIGH COURT AND ITS PROOF BE FURNISHED AT THE TIME OF HEARING OF APPEAL. WE THEREFORE RECALL THE ORDER IN ITA NO.1650/PN/2014 DATED 30.09.2016 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 19.09.2017. SINCE THE DA TE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARIN G IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH DAY OF JULY, 2017. SD/- SD/- ( SUSHMA CHOWLA ) ( ANIL CHATURVEDI ) ' / JUDICIAL MEMBER #' / ACCOUNTANT MEMBER 3 PUNE; ! DATED : 7 TH JULY, 2017. YAMINI $%&'()(& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. THE CIT(A) - AURANGABAD. THE CIT, AURANGABAD. #$% &&'( , ) '( , / DR, ITAT, B PUNE; %+,-/ GUARD FILE. / BY ORDER, // TRUE COPY // . /012 / ASSISTANT REGISTRAR, ) '( , / ITAT, PUNE.