Sunil Shripati Mane, Kolhapur V. Assistant Commissioner of Income-tax, Central Circle , Kolhapur

MA 128/PUN/2022

AI Insights

The case involves Sunil Shripati Mane, the assessee, who filed Miscellaneous Application Nos. 127 to 129/PUN/2022 against an ex parte order passed by the Income Tax Appellate Tribunal, Pune Bench. The ex parte order was issued on 03-05-2019 under section 254(1) of the Income-tax Act, 1961, for the assessment years 2009-10, 2011-12, and 2012-13. The assessee, in his applications, provided reasons for his non-appearance at the scheduled Tribunal hearing, which were accepted as a reasonable cause. Consequently, the Tribunal recalled the ex parte order and restored the appeals, scheduling a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137679 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 10-11-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT Miscellaneous Application Nos.127 to 129/PUN/2022 (arising out of ITA Nos.272 to 274/PUN/2019) Assessment Years : 2009-10, 2011-12 & 2012-13 Sunil Shripati Mane, Shree Kamal House, Near Gram Panchayat Office, Ujalai Wadi, Tal. Karveer, Dist. Kolhapur 416 004 PAN : ALIPM5772A Vs. ACIT, Central Circle, Kolhapur (Applicant) (Respondent) Assessee by : Shri Pramod S. Shingte Revenue by : Shri Piyush Kumar Singh Yadav Date of Hearing : 06-01-2023 Date of Pronouncement : 06-01-2023 ORDER PER R.S.SYAL, VP : These Miscellaneous applications have been moved by the assessee against the ex parte order passed by the Tribunal on 03-05-2019 u/s 254(1) of the Income-tax Act, 1961 (hereinafter called `the Act’) for the captioned assessment years. 2. The assessee, in the Miscellaneous applications, has submitted the reasons which led to his non-appearance before the Tribunal. 3. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the M.A.Nos.127 to 129/PUN/2022 Sunil Shripati Mane 2 Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed the extant miscellaneous applications giving reasons as to why he could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, I am satisfied that he was prevented by a reasonable cause from attending the hearing. As such, the impugned order is recalled anent to the above appeals. The Registry is directed to fix the hearing of the appeals on 06-02-2023 as announced in the open court. No separate notice of hearing need be sent, as the date was intimated to the parties in the open court on the conclusion of the hearing. 4. In the result, the Miscellaneous applications are allowed. Order pronounced in the Open Court on 06 th January, 2023. /- Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 06 th January, 2023 Satish M.A.Nos.127 to 129/PUN/2022 Sunil Shripati Mane 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-11, Pune 4. The Pr. CIT (Central), Pune 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. // True copy // आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 06-01-2023 Sr.PS 2. Draft placed before author 06-01-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *