Bhavani Iron Industries Pvt. Ltd., Kolhapur V. ACIT, Kolhapur

MA 126/PUN/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5037 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 28-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY DAMLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUN AKARA RAO MA NO. 126/PN/10 (ARISING OUT OF ITA 740/PN/08) A.Y 2004-05 BHAVANI IRON INDUSTRIES PVT. LTD. 1325/1B, E WARD, SHIVAJI UDYAMNAGAR, KOLHAPUR PAN NO. AABFB3799A .... APPELLANT VS. ACIT, CIR-I. KOLHAPUR . RESPONDENT APPELLANT BY : SHRI C.H. NANIWADEKAR RESPONDENT BY : SHRI AJAY DAMLE ORDER PER D. KARUNAKARA RAO AM THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE HAS BEEN FILED ON 28/05/2010, ARISING OUT OF THE TRIBUNAL ORDER BEARING I TA NO.740/PN/2008. THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS PRAYED FOR RECALLING AN EX-PARTE ORDER OF THE TRIBUNAL DATED MARCH, 2010 DISMISS ED IN LIMINE ON THE GROUND OF NON-APPEARANCE ON BEHALF OF THE APPELLANT AND THE SHORT PRAYER OF THE PETITIONER IS FOR GRANTING FRESH HEARING AND DISPOSAL O F THE APPEAL ON MERITS. 2. LEARNED COUNSEL MR. C.H. NANIWADEKAR, APPEARED FOR T HE PETITIONER AND STATED THAT THE MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE APPLICANT- ASSESSEE FOR THE REASONS MENTIONED IN THE PETITIONS, RELEVANT PARAGRAPH OF WHICH IS REPRODUCED BELOW : II. THE NOTICE OF HEARING ON 09.03.2010 WAS RECEIV ED BY SHRI ASHOK GANPATRRAO KHADAKE, AN EMPLOYEE OF THE COMPAN Y. MA NO. 126/PN/2010 ARISING OUT OF ITA NO. 740/PN/08 A.Y 2004-05 PAGE 2 OF 3 THROUGH INADVERTENCE AND IGNORANCE, THE SAID SHRI A SHOK GANPATRAO KHADAKE FAILED TO INFORM THE FACT TO THE CONCERNED AND PROPER PERSONS. AN AFFIDAVIT OF THE SAID SHRI A SHOK GANPATRAO KHADKE TO THAT EFFECT IS ENCLOSED. 3. WE HAVE HEARD THE LEARNED D.R. SHRI AJAY DAMLE. 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 T RIBUNAL. 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. MARCH 2010, REFERRED HEREINABOVE AND F IX THE DATE OF HEARING, OUT OF TURN ON 20 TH OCTOBER, 2010. THOUGH THE DATE OF HEARING IS PRONOUNC ED AND DULY COMMUNICATED IN THE COURT BUT STILL THE REGISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING TO THE PARTIES ACCORDINGLY. THE APPELLANT IS ALSO DIRECTED NOT TO SEEK FRIVOLOUS ADJOURNMENT AND ADOPT ALL REASONABLE STEPS T O 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. 126/PN/2010 ARISING OUT OF ITA NO. 740/PN/08 A.Y 2004-05 PAGE 3 OF 3 COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ACIT CIR.1 KOLHAPUR 3. CIT(A)-I, KOLHAPUR 4. CIT, KOLHAPUR 5. D.R. ITAT A BENCH BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE