M/s Bramha Bazaz Hotels Ltd., Pune V. ITO-I, Pune

MA 121/PUN/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5793 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 10-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO MA NO. 121/PN/10 (ARISING OUT OF ITA NO. 921/PN/200 7) A.Y 2004-05 MS. BRAMHA BAZAZ HOTELS LTD. 100/101, R.B.M, ROAD PUNE 411 001 PAN NO. AAACB7054L .... APPELLANT VS. ITO-I PUNE . RESPONDENT APPELLANT BY : SHRI KISHOR PHADKE RESPONDENT BY : SHRI A.S. SINGH ORDER PER D. KARUNAKARA RAO AM THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE HAS BEEN FILED ON 10/05/2010, ARISING OUT OF THE TRIBUNAL ORDER BEARING IT A NO. 921/PN/07. THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS PRAYED FOR RECALLING AN EX-PARTE ORDER OF THE TRIBUNAL DATED 06 TH JANUARY, 2010 DISMISSED IN LIMINE ON THE GROUND OF NON-APPEARANCE ON BEHALF OF THE APPELLA NT AND THE SHORT PRAYER OF THE PETITIONER IS FOR GRANTING FRESH HEARING AND DISPOS AL OF THE APPEAL ON MERITS. 2. LEARNED COUNSEL MR. KISHOR PHADKE, APPEARED FOR THE P ETITIONER AND STATED THAT THE MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE APPLICANT- ASSESSEE FOR THE REASONS MENTIONED IN THE PETITIONS, RELEVANT PARAGRAPHS OF WHICH ARE REPRODUCED BELOW:- 1. THE FIRST HEARING OF THE SAID APPEAL WAS FIXED ON 3 RD NOVEMBER 2009 WHICH WAS ADJOURNED TO 4 TH JANUARY 200. ON THE SAID DATE NEITHER ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE TURNED FOR HEARING. 2. THE HONORABLE ITAT BENCH FRAMED THE SAID ORDER DAT ED 6 TH JANUARY, 2010, FOLLOWING THE RATIO OF THE DECISION OF MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320, AND THE APPEAL OF THE ASSESSEE WAS DISMISSED. 3. IT IS APPLICANT SINCERE SUBMISSION THAT THE EMPLOYEE WH O WAS DEALING WITH PROCEDURAL ASPECTS OF INCOME TAX LITIGATION MATTER H AD ABRUPTLY LEFT THE APPELLANTS ORGANIZATION IN THE MONTH OF DECEMBER 2009, CAUSING CONFUSION WITH REGARD TO ALL INCOME TAX RELATED LITIGATION MATTERS. THE EMPLOYEE DID NOT INFORM ABOUT THE NEW DATE FIXED FOR HEARING I.E. 4 TH JANUARY 2010 TO THE MANAGEMENT FOR FURTHER DELIBERATIONS AS TO THE APPOINTM ENT OF COUNSEL. 4. THE APPELLANTS CURRENT MANAGEMENT APPOINTED NEW EM PLOYEE IN THE MONTH OF MARCH 2010. THE DISMISSALS OF THE ABOVE MENTIO NED CASE VIDE ORDER DATED 6 TH JANUARY 2010 CAME TO THE NOTICE OF THE APPELLANT ONLY IN THE MONTH OF MA NO. 121/PN/10 ARISING OUT OF ITA NO. 921/PN/07 A.Y. 2004-05 PAGE 2 OF 2 APRIL 2010. AFTER DISCOVERING DISMISSAL ORDER THE APPELLANT APPROACHED THE COUNSEL FOR FURTHER COURSE OF ACTION. 3. WE HAVE HEARD THE LEARNED D.R. SHRI A.S. SINGH. ON CONSIDERATION OF THE MATERIAL PLACED BEFORE US AND IN VIEW OF THE FACTUAL POSITION REFERRED IN ABOVE PARAGRAPH, WE ARE SATISFIED THAT THERE WAS SUFFICIENT RE ASON FOR NON-APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING BEFORE THE TRI BUNAL. WE FIND FORCE IN THE MISCELLANEOUS APPLICATION SINCE THE APPEAL HAS BEEN DISMISSED IN LIMINE , ADMITTEDLY DUE TO NON-APPEARANCE OF THE APPELLANT. M OREOVER, RULE 24 OF ITAT RULES ALSO PROVIDED THAT WHERE AN APPEAL HAS BEEN DISP OSED 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. 06 TH JANUARY, 2010, REFERRED HEREINABOVE AND FIX THE DATE O F HEARING, OUT OF TURN ON 08/11/2010 . THOUGH THE DATE OF 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. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED ON 08 TH OCTOBER, 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 08 TH OCTOBER, 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ITO-I, PUNE 3. CIT(A)-I, PUNE 4. CIT-I, PUNE 5. D.R. ITAT PUNE BENCH, PUNE BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE