CARCANET INFRA PROJECTS PRIVATE LIMITED, PUNE V. ITO, WARD1(2), PUNE

MA 131/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9896 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-09-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ”ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.131/PUN/2023 (arising out of ITA No.64/PUN/2020) Assessment Year :2014-15 M/s.Carcanet Infra Projects Pvt. Ltd., 502/B, City Tower, Boat Club Road, Bund Garden, Pune – 410001. PAN: AAECC5337M V s The Income Tax Officer, Ward-1(2), Pune. Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri M M Chate – DR Date of hearing 01/09/2023 Date of pronouncement 22/11/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: The Assessee has filed Miscellaneous Application against the order passed in ITA No.64/PUN/2020 for A.Y.2014-15 on 29.11.2022. 2. The ld.Authorised Representative(ld.AR) for the assessee submitted that assessee had not received Form No.36 filed by Income Tax Department in ITA No.64/PUN/2020. Therefore, assessee was not aware of the grounds of appeal raised by the Revenue and could not prepare it. Ld.AR also submitted that Miscellaneous Application No.131/PUN/2023 Carcanet Infra Projects Private Limited [A] 2 the ITAT has passed the order Ex-parte, though the assessee had filed application for adjournment on 29/08/2022 stating the fact that the Form 36 was not available with the assessee. Therefore, assessee pleaded that the order dated 29.11.2022 may kindly be recalled. 3. The ld.Departmental Representative(ld.DR) for the Revenue relied on the order of ITAT and Assessing Officer. 4. We heard both the parties and perused the record. 4.1 In this case, hearing in the appeal number ITA No.64/PUN/2020 was conducted on 01.09.2022 when none appeared for the assessee. Assessee has taken a plea that Form No.36 was not available with him; hence, assessee could not prepare the case. On perusal of the main appeal file, it is observed that the assessee had filed an application dated 26/08/2022 received by ITAT on 29/08/2022 bearing the stamp of the ITAT Registry, requesting for adjournment on the ground that the Form Number 36 was not provided to the assessee hence assessee could not prepare the case. We are of the opinion that there was a valid reason for the assessee .In the absence of form 36 assessee could not prepare the case. Therefore, there was a Miscellaneous Application No.131/PUN/2023 Carcanet Infra Projects Private Limited [A] 3 valid reason for the assessee for non-appearance on 01.09.2022. Thus, there is a mistake apparent from the record. Hence, we recall the order dated 29.11.2022 passed in ITA No.64/PUN/2020 for A.Y.2014-15 for de-novo adjudication. Accordingly, the registry shall fix the date of hearing and inform both the parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 22 nd November, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 22 nd November, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.