Shivaji R Mohite, Kolhapur V. Assistant Commissioner of Income tax, Kolhapur

MA 12/PUN/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5741 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR VIVEK AGGARWAL
• Keywords: Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / M .A. NO.12/PUN/2017 (ARISING OUT OF ITA NO.1824/PUN/2014) / ASSESSMENT YEAR : 2012-13 MR.SHIVAJI R MOHITE, PARVATI KUNJ, 250/B, NAGALA PARK, KOLHAPUR. PAN : ABGPM8687E. . / APPELLANT V/S ASST.COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE, KOLHAPUR. . / RESPONDENT / APPELLANT BY : SHRI KISHORE PHADKE / RESPONDENT BY : SHRI DR. VIVEK AGGARWAL. / ORDER PER VIKAS AWASTHY, JM : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE EXPARTE ORDER OF TRIBUNAL DATE D 21.09.2016 IN APPEAL ITA NO.1823/PN/2014 FOR A.Y. 2012-13. THE TRIBU NAL VIDE AFORESAID ORDER HAD DISMISSED THE APPEAL OF ASSESSEE / AP PELLANT BY CONFIRMING THE FINDINGS OF CIT(A). 2. BEFORE US, LD.A.R. REITERATED THE CONTENTS OF MISCELLANEOU S APPLICATION AND HAS ALSO FILED AFFIDAVITS OF SHRI VIJAY MADANLAL NAWANDHAR AND SHRI NIRAJ VIJAY NAWANDHAR. THE LD.AR SUB MITTED / DATE OF HEARING : 30.06.2017 / DATE OF PRONOUNCEMENT: 30.06.2017 2 THAT NOTICE REGARDING THE DATE OF HEARING WAS HANDEDOV ER TO SHRI VIJAY MADANLAL NAWANDHAR, CA, WHO WAS HANDLING INCOME TA X MATTERS OF THE ASSESSEE AT SANGLI. SHRI VIJAY MADANLAL NA WANDHAR FORWARDED THE PAPERS TO HIS SON SHRI NIRAJ VIJAY NAWAND HAR AT PUNE. SINCE, HIS SON WAS STILL IN THE PROCESS OF ESTABLISHING HIS P RACTICE AND OFFICE IN PUNE, HE LOST TRACK OF THE HEARING OF THE APP EAL OF ASSESSEE BEFORE TRIBUNAL. THE LD.A.R. FURTHER SUBMITTED T HAT THE ASSESSEE WAS TOTALLY UNAWARE OF ALL THESE FACTS AND IGNOR ANT OF PECULIARITIES OF THE PROCESS. FURTHER, DUE TO CONFUSION ON THE DATE OF HEARING NONE APPEARED ON THE DATE FIXED FROM THE ASSE SSES SIDE TO REPRESENT THE CASE. THE LD.A.R. CONTENDED THAT NON-APPEA RANCE WAS NOT DUE TO ANY MALAFIDE INTENTION BUT WAS A BONAFIDE MISTAKE. 3. THE LD.D.R. STRONGLY OBJECTED TO THE PRAYER OF ASSE SSEE TO RECALL THE ORDER. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE PERUSED THE CONTENTS OF THE MISCELLANEOUS APPLICATION AND THE AFFIDAVITS PLACED ON RECORD. AFTER EXAMINING THE SAME, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE O R HIS AUTHORISED REPRESENTATIVE ON THE DATE OF HEARING I.E., 21.0 9.2016. WE THEREFORE RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.1824/PUN/2014 DATED 21.09.2016 (SUPRA) AND RESTOR E THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEAL ON 11.09.2017. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON FRIDAY, THE 30 TH DAY OF JUNE, 2017. SD/- SD/- ( ANIL CHATURVEDI ) ( VIKAS AWASTHY ) '# / ACCOUNTANT MEMBER # / JUDICIAL MEMBER PUNE; ! DATED : 30 TH JUNE, 2017. YAMINI $%&'()(& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. THE CIT(A), KOLHAPUR. CIT-II, KOLHAPUR / CIT(CENTRAL), PUNE. #$% &&'( , ) '( , / DR, ITAT, B PUNE; %+,-/ GUARD FILE. / BY ORDER, // TRUE COPY // . /012 / ASSISTANT REGISTRAR, ) '( , / ITAT, PUNE.