Shriram Petroleum Industries, Nandurbar V. Income-tax Officer, Pune

MA 149/PUN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1205 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MODI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R. K. PANDA, ACCOUNTANT MEMBER M.A. NO.149/PN/2013 (ARISING OUT OF ITA NOS.293 & 294/PN/2012) (A. Y. : 2003-04 & 2004-05) SHRIRAM PETROLEUM INDUSTRIES, AMIT R. RAGHUVANSHI, RAJIV GANDHI VYAPARI SANKUL, NEAR AMDHAR KARYALAY, TAL & DIST NANDURBAR, NANDURBAR 425412 PAN : AAOFS1009H . APPELLANT VS. ITO, WARD 3 (4), PUNE. . RESPONDENT APPELLANT BY : MR. NIKHIL PATHAK RESPONDENT BY : MR. A.K. MODI DATE OF HEARING : 18-10-2013 DATE OF PRONOUNCEMENT : 01-11-2013 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNA L IN ITA NOS. 293 & 294/PN/2012 DATED 07.05.2013. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED AN AFFIDAVIT DATED 27.05.2013 IN WHICH ASSESSEE HAS EXPLAINED THE FACTS AND CIRCUMSTANCES FOR THE REASO N OF HIS NON-APPEARANCE BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING I.E. 07.05.2013, WHICH IS ON RECORD. THE LEARNED COUNSEL THEREFORE SUBMITTED THA T THE ORDER PASSED BY THE TRIBUNAL DATED 07.05.2013 (SUPRA) BE RECALLED AND THE SAME BE POSTED FOR FRES H M.A. NO.149/PN/2013 A.Y. 2003-04 & 2004-05 HEARING. THE LEARNED DEPARTMENTAL REPRESENTATIVE HA S NOT DISPUTED THE FACTUAL POSITION. AFTER GOING THR OUGH THE RIVAL SUBMISSIONS AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE OPINION THAT THERE WAS A REASONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE NO T TO APPEAR BEFORE THE TRIBUNAL. WE THEREFORE, RECALL TH E ORDER PASSED BY THE TRIBUNAL DATED 07.05.2013 (SUPR A) AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 09 TH JANUARY, 2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 1 ST DAY OF NOVEMBER, 2013. SD/- SD/- (R. K. PANDA) (SHAILENDRA KUMA R YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED : 1 ST NOVEMBER, 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO: - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-I, NASHIK; 4) THE CIT-I, NASHIK; 5) THE DR, B BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE