M/s. Gopisons Developers Pvt. Ltd., Pune V. Assistant Commissioner of Income-tax,

MA 13/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3792 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 12-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN ING H

Judgement Text

] IQ.KS ] IQ.KS ] IQ.KS ] IQ.KS IQ.KS IQ.KSIQ.KS IQ.KS IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , . . , # BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM $$ . / MA NO.13/PN/2015 (ARISING OUT OF MA NO.132/PN/2013) ASSESSMENT YEAR : 2005-06 M/S. GOPISONS DEVELOPERS PVT. LTD., HOTEL ST. LAURNS, KOREGAON PARK, PUNE 411 001 PAN NO. AAACG6190N . / APPLICANT V/S ACIT, CIRCLE-1(2), PUNE . / RESPONDENT / APPLICANT BY : NONE / RESPONDENT BY : S SHRI DHEERAJ KUMAR JAIN ING H / ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL DISMISSING THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR WANT OF PROSECUTION. / DATE OF HEARING : 18.12.2015 / DATE OF PRONOUNCEMENT:23.12.2015 2 MA NO.13/PN/2015 2. THIS M.A. WAS FIXED FOR HEARING FOR THE FIRST TIME ON 22-02-2015 AND AT THE REQUEST OF THE LD. COUNSEL FOR TH E ASSESSEE THE HEARING WAS ADJOURNED TO 26-06-2015. SINCE THE BE NCH DID NOT FUNCTION ON 26-06-2015 THE MATTER WAS ADJOURNED TO 21 -08-2015. ON 21-08-2015 THE MATTER WAS ADJOURNED TO 18-12-201 5 AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE WHO WAS PRE SENT IN THE COURT. HOWEVER, ON 18-12-2015, WHEN THE NAME OF THE AS SESSEE WAS CALLED NONE APPEARED ON BEHALF OF THE ASSESSEE. TH EREFORE, THE MATTER IS BEING DISPOSED OF ON THE BASIS OF WRITTEN SUBMISS ION FILED BY THE ASSESSEE ON 15-06-2015 AND AFTER HEARING THE L D. DEPARTMENTAL REPRESENTATIVE. 3. ON PERUSAL OF THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE, IT IS NOTICED THAT THE M.A. WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 20-12-2013 FOR WANT OF PROSECUTION. I T HAS BEEN EXPLAINED BY THE ASSESSEE IN THE M.A. THAT AFTER THE COM PLETION OF THE PROJECT NAMELY ASHOKA PLAZA THERE WAS NO BUSINE SS ACTIVITY AND THERE WERE NO REGULAR EMPLOYEES AND OFFICE PREMISES W ITH THE ASSESSEE. THE ASSESSEE WAS USING THE OFFICE PREMISES OF A NOTHER GROUP CONCERN M/S. SHIRDI COUNTRY INNS PVT. LTD. HOWEV ER, THEY HAVE ALSO VACATED THIS PREMISES IN THE MONTH OF DECEMBER 2012 AS THE PREMISES WAS SOLD. HOWEVER BY OVERSIGHT, THE ASSESS EE COULD NOT INFORM THE CHANGE IN ITS ADDRESS TO THE TRIBUNAL AND THEREFORE THE ASSESSEE DEEPLY REGRETS. ONLY AFTER THE RECOVERY NOTICE ISSUED BY THE TRO AT THE OFFICE OF ANOTHER SISTER CONCERN THAT THE ASSESSEE CAME TO KNOW ABOUT THE DISMISSAL OF THE M.A. ACCORDINGLY, THE ASSESSEE HAS STATED THAT THERE WAS SUFFICIENT CAUSE FOR NON- APPEARANCE BEFORE THE TRIBUNAL ON VARIOUS DATES WHEN THE M.A. WAS FIXED FOR HEARING. THE ASSESSEE IN VIEW OF THE ABOVE HAS 3 MA NO.13/PN/2015 REQUESTED THE TRIBUNAL TO RECALL THE MISCELLANEOUS APPLICATIO N FILED BY IT. 4. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE AND ON PERUSAL OF THE CONTENTS OF THE MISCELLANEOUS APPLICATION WE DO NOT FIND ANY FORCE IN THE M.A. FILED BY THE ASSESSEE AGAINST THE M.A. IT IS THE SETTLED POSITION OF LAW THAT THERE CANNOT BE ANY M.A. AGAINST M.A. FURTHER, THERE IS NO JUSTIFIABLE REASON AS TO WHY THE CHANGE IN ITS ADDRESS WAS NOT INTIMATED TO THE TRIBUNAL. THE M.A. FILED BY THE ASSESSEE AGAINST THE M.A. IS THEREFORE DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-12-2015. SD/- SD/- ( SUSHMA CHOWLA ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER IQ.KS PUNE ; DATED : 23 RD DECEMBER, 2015. LRH'K ' (*$ +$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. % ( ) - THE CIT(A)-I, PUNE 4. % S / THE CIT-I, PUNE 5. ( ++, , , , IQ.KS / DR, ITAT, A PUNE; 6. 0 / GUARD FILE. / BY ORDER , ( + //TRUE COPY// //TRUE COPY// 23 + , / SR. PRIVATE SECRETARY ,, IQ.KS / ITAT, PUNE