Appeal Details
Counselvise Citation
[2013] 124 COUNSELVISE.COM (IT) 1007 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
06-09-2013
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2007-2008
Appeal Filed On
14-06-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NOS. 119 TO 122/PN/2013 (ARISING OUT OF ITA NOS.179 TO 182/PN/2012) (ASSESSMENT YEARS : 2005-06 TO 2008-09) M/S. OMSAIRAM STEEL & ALLOYS PVT. LTD. C/O BANSILAL KABRA ADVOCATE, 1 ST FLOOR AMBIKA MARKET, JALNA 431 203 PAN : AAACO6232H . APPELLANT VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE 1, AURANGABAD. . RESPONDENT APPELLANT BY : MR. J. P. BAIRAGRA RESPONDENT BY : MR. ADARSH KUMAR MODI DATE OF HEARING : 06-09-2013 DATE OF PRONOUNCEMENT : 06-09-2013 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN PREFERRED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT) SEEKING RECTIFICATION OF MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 14.05.2013. 2. BY WAY OF THE CAPTIONED PETITIONS, THE ASSESSEE HAS PRAYED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 14.05.2013 DISM ISSING THE APPEALS OF THE ASSESSEE IN LIMINE ON ACCOUNT OF NON -APPEARANCE BY THE ASSESSEE ON THE APPOINTED DATE OF HEARING. 3. THE PETITIONER HAS EXPLAINED THE CIRCUMSTANCES I N WHICH HE COULD NOT PUT IN APPEARANCE BEFORE THE TRIBUNAL ON THE APPOIN TED DATE OF HEARING AND THE SAME IS DULY AVERRED BY WAY OF AN AFFIDAVIT BY THE DIRECTOR OF THE ASSESSEE-COMPANY DATED 10.06.2013, WHICH IS ON RECO RD. MA NOS. 119 TO 122/PN/2013 A.YS. : 2005-06 TO 2008-09 4. CONSIDERING THE REASONS ADVANCED, THERE WAS SUFF ICIENT CAUSE FOR THE NON-APPEARANCE BY THE ASSESSEE AT THE TIME OF HEARI NG, AND THEREFORE WE DEEM IT FIT AND PROPER TO RECALL THE EX-PARTE ORDER DATED 14.05.2013 (SUPRA). THE CAPTIONED APPEALS ARE DIRECTED TO BE LISTED FOR HEARING BEFORE THE REGULAR BENCH ON 19.11.2013 TO BE ADJUDICATED ON MERITS AS PER LAW. 5. SINCE THE ABOVE DATE OF HEARING HAS BEEN ANNOUNC ED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMEN T OF ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 6. IN THE RESULT, THE CAPTIONED MISCELLANEOUS APPLI CATIONS ARE ALLOWED AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 06 TH SEPTEMBER, 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 06 TH SEPTEMBER, 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A), AURANGABAD; 4) THE CIT, AURANGABAD; 5) THE DR, B BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE
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