M/s. Makwana Bros. & Co., (HWP), Pune V. Additional Commissionoer of Income-tax,

MA 13/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1726 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 20-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE; S P WALIMBE
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER MA NO.13/PN/2014 (ARISING OUT OF ITA NO.602/PN/2010) (ASSESSMENT YEAR : 2006-07) M/S MAKWANA BROS. & CO. (HWP), S.NO.42, UJJAMSMRUTI, WANAWADI, OPP. DAYANAND GARDEN, PUNE 411 040. PAN : AABFM9368G . APPELLANT VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE-4, PUNE. . RESPONDENT APPELLANT BY : MR. SANKET JOSHI RESPONDENT BY : MR. S. P. WALIMBE & MR. P. L. PATHADE DATE OF HEARING : 28-02-2014 DATE OF PRONOUNCEMENT : 05-03-2014 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN PR EFERRED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) SEEKING RECTIFICATION OF MISTAKE IN THE ORDER OF THE TRIBUN AL DATED 09.09.2011. 2. BY WAY OF THE CAPTIONED PETITION, THE ASSESSEE H AS PRAYED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 09.09.2011 DISM ISSING THE APPEAL 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. MA NO.13/PN/2014 ITA NO. A.Y. 2 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 09.09.2011 (SUPRA). THE CAPTIONED APPEAL IS DIRECTED TO BE LISTED FOR H EARING BEFORE THE REGULAR BENCH ON 09.06.2014 TO BE ADJUDICATED ON MERITS AS PER LAW. 5. SINCE THE ABOVE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMENT O F ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 6. IN THE RESULT, THE CAPTIONED MISCELLANEOUS APPLI CATION IS ALLOWED, AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH MARCH, 2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (G . S. PANNU) JUDICIAL MEMBER ACCOUNT ANT MEMBER PUNE, DATED: 05 TH MARCH, 2014 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-II, PUNE; 4) THE CIT-II, PUNE; 5) THE DR A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE