Appeal details
Counselvise Citation
[2010] 123 COUNSELVISE.COM (IT) 5038 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
24-09-2010
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
misc
Appeal Filed On
29-04-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUN AKARA RAO MA NO. 110/PN/10 (ARISING OUT OF ITA NO. 1194 & 119 5/PN/08) A.Y 2004-05 & 2005-06 DR. SMT. KIRTI A. NAGVEKAR NAGVEKAR HOSPITAL AND N. HOME OPP, VIDYAMANDIR COLLEGE ROAD, KANKAVLI, SINDHUDURG PAN NO. AAPPN9640Q .... APPELLANT VS. ITO WARD 2(4) KUDAL . RESPONDENT APPELLANT BY : SHRI M.K. KULKARNI RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER D. KARUNAKARA RAO AM THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE HAS BEEN FILED ON 29/04/2010, ARISING OUT OF THE TRIBUNAL ORDER BEARING IT A NO.1194 & 1195/PN/08. THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS PRAYED FOR RECALLING AN EX-PARTE ORDER OF THE TRIBUNAL DATED 16 TH FEBRUARY,2010 DISMISSED IN LIMINE ON THE GROUND OF NON-APPEARANCE ON BEHALF OF THE APP ELLANT AND THE SHORT PRAYER OF THE PETITIONER IS FOR GRANTING FRESH HEARING AN D DISPOSAL OF THE APPEAL ON MERITS. 2. LEARNED COUNSEL MR. M.K. KULKARNI, APPEARED FOR THE PETITIONER AND STATED THAT THE MISCELLANEOUS APPLICATION HAS B EEN MOVED BY THE APPLICANT-ASSESSEE FOR THE REASONS MENTIONED IN THE PETITIONS, RELEVANT PARAGRAPH OF WHICH IS REPRODUCED BELOW:- MA NO. 110/PN/10 ARISING OUT OF ITA NO. 1194 & 1195/PN/08 A.Y. 2004-05 & 2005-06 2. THE APPEAL FIXED FOR HEARING ON 15-02-2010 COUL D NOT BE ATTENDED IN VIEW OF THE FACT THAT I WAS NOT ABLE TO READ ANYTHING DUE TO OCULAR PROBLEMS. ON THAT DAY VISION WAS VER Y POOR. THIS POSITION CONTINUED FOR 1-1/2 MONTHS THEREAFTER AND ALL APPEALS THEREAFTER FIXED FOR HEARING WERE NOT ADJOURNED. TH E NECESSARY MEDICAL CERTIFICATE WAS PRODUCED BEFORE THE HONBLE TRIBUNAL. 3. WE HAVE HEARD THE LEARNED D.R. SHRI ABHAY DAMLE. ON CONSIDERATION OF THE MATERIAL PLACED BEFORE US AND IN VIEW OF THE FACT UAL POSITION REFERRED IN ABOVE PARAGRAPH, WE ARE SATISFIED THAT THERE WAS SUFFI CIENT REASON FOR NON- APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING BE FORE THE TRIBUNAL. WE FIND FORCE IN THE MISCELLANEOUS APPLICATION SINCE THE APP EAL HAS BEEN DISMISSED IN LIMINE , ADMITTEDLY DUE TO NON-APPEARANCE OF THE APPELLANT . MOREOVER, RULE 24 OF ITAT RULES ALSO PROVIDED THAT WHERE AN APPEAL HAS BEE N DISPOSED OF DUE TO NON- APPEARANCE OF THE APPELLANT AND SUBSEQUENTLY, IT WA S FOUND THAT THERE WAS SUFFICIENT CAUSE FOR THE SAID NON-APPEARANCE, THE TRIB UNAL SHALL MAKE AN ORDER SETTING ASIDE EXPARTE ORDER AND RESTORING THE APPEAL. I N VIEW OF THIS, WE HEREBY RECALL OUR ORDER DT. 16 TH FEBRUARY,2010, REFERRED HEREINABOVE AND FIX THE DATE OF HEARING, OUT OF TURN ON 20/10/2010. THOUGH THE DATE O F HEARING IS PRONOUNCED AND DULY COMMUNICATED IN THE COURT BUT STILL THE REG ISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING TO THE PARTIES ACCORDINGLY. THE APP ELLANT IS ALSO DIRECTED NOT TO SEEK FRIVOLOUS ADJOURNMENT AND ADOPT ALL REASONABLE ST EPS TO GET THE APPEAL FINALIZED AT AN EARLY DATE. ORDER PRONOUNCED ON 24 TH SEPTEMBER, 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 24 TH SEPTEMBER, 2010 R MA NO. 110/PN/10 ARISING OUT OF ITA NO. 1194 & 1195/PN/08 A.Y. 2004-05 & 2005-06 COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ITO, WARD 2(4), KUDAL 3. CIT(A), KOLHAPUR 4. CIT, KOLHAPUR 5. D.R. ITAT A BENCH BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE
