Adesh Bhavarilal Khabiya, Nashik V. Income -tax Officer, Nashik

MA 15/PUN/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5742 (ITAT-PUNE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / M .A. NO.15/PUN/2017 (ARISING OUT OF ITA NO.1073/PUN/2014) / ASSESSMENT YEAR : 2009-10 SHRI ADESH BHAVARILAL KHABIYA, AT POST LAHANI VANI TALUKA : DINDORI, NASHIK 422 215. PAN : ABKPK8251C. . / APPELLANT V/S INCOME - TAX OFFICER, WARD - 1(3), NASHIK. . / RESPONDENT / APPELLANT BY : SHRI SANKET JOSHI / RESPONDENT BY : SHRI AJAY MODI / ORDER PER ANIL CHATURVEDI, AM : THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSES SEE AGAINST THE ORDER OF TRIBUNAL DATED 30.11.2016 IN RESPE CT OF APPEAL IN ITA NO.1073/PN/2014 FOR A.Y. 2009-10 WHICH WAS DISMISSE D BY THE COORDINATE A BENCH, PUNE. 2. BEFORE US, LD.A.R. REITERATED THE CONTENTS OF MISCELLANEO US APPLICATION AND FURTHER SUBMITTED THAT THE CAPTIONED APP EAL WAS DISMISSED EX-PARTE. HE SUBMITTED THAT THE CASE WAS EAR LIER REPRESENTED BY ANOTHER COUNSEL WHO LATER ON WITHDREW H IS AUTHORITY. / DATE OF HEARING : 23.06.2017 / DATE OF PRONOUNCEMENT: 23.06.2017 2 THE ASSESSEE THEREAFTER APPOINTED A NEW COUNSEL TO REP RESENT THE CASE. SINCE THE NEW COUNSEL WAS BASED IN NASHIK, HE COULD NOT ATTEND ON THE DATE OF HEARING DUE TO COMMUNAL DISTURBAN CE NEAR NASHIK BUT HOWEVER AN ADJOURNMENT APPLICATION WAS SENT THROUGH COURIER. IT WAS THEREFORE SUBMITTED THAT NON-APPEARANC E WAS NOT DUE TO ANY MALAFIDE INTENTIONS. HE THEREFORE SUBMITTED THA T THE ORDER BE RECALLED AND ALSO UNDER TOOK TO BE PRESENT AT THE TIME OF NEXT HEARING. LD.D.R. DID NOT CONTROVERT THE SUBMISSION O F LD.A.R. BUT HOWEVER OBJECTED TO THE PRAYER OF ASSESSEE TO RECALL THE ORDE R. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDERIN G THE SUBMISSIONS MADE BY THE ASSESSEE IN THE MISCELLANEOUS APP LICATION, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON -APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE THEREFORE RE CALL THE ORDER OF THE ITAT, PUNE A BENCH DATED 30.11.2016 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 10.08.2017. S INCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARAT E NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DAY OF JUNE, 2017. SD/- SD/- ( SUSHMA CHOWLA ) ( ANIL CHATURVEDI ) ' / JUDICIAL MEMBER #' / ACCOUNTANT MEMBER PUNE; ! DATED : 23 RD JUNE, 2017. YAMINI 3 $%&'()(& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. THE CIT(A)-I, NASHIK. CIT-1, NASHIK #$% &&'( , ) '( , / DR, ITAT, A PUNE; %*+,/ GUARD FILE. / BY ORDER, // TRUE COPY // - ./01 / ASSISTANT REGISTRAR, ) '( , / ITAT, PUNE.