Deepak Vasant Kunjeer, V. DCIT, Circle - 2, Pune,

MA 150/PUN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1209 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 02-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS M S VERMA
• Assessee Lawyers: M R BHAGWAT
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER MA NO.150/PN/2013 (ARISING OUT OF ITA NO.192/PN/2012) (ASSESSMENT YEAR : 2008-09) DEEPAK VASANT KUNJEER, C/O. M/S. VASANT R. KUNJEER, GULTEKDI, MARKET YARD, PUNE. PAN : ABGPK1967M . APPELLANT VS. DCIT, CIRCLE-2, PUNE . RESPONDENT APPELLANT BY : MR. M. R. BHAGWAT RESPONDENT BY : MRS. M. S. VERMA DATE OF HEARING : 11-10-2013 DATE OF PRONOUNCEMENT : 11-10-2013 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN P REFERRED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT) SEEKING RECTIFICATION OF MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 22.04.2013 (SUPRA). 2. BY WAY OF THE CAPTIONED PETITION, THE ASSESSEE H AS PRAYED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 22.04.2013 (SUP RA) DISMISSING 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 AND THE SAME IS DULY AVERRED BY WAY OF AN AFFIDAVIT OF THE ASSESSEE DATED 24.06.2013, WHICH IS ON RECORD. ITA NO.107/PN/2012 MA NO.150/PN/2013 A.Y. : 2008-09 A.Y. 2004-05 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 22.04.2013 (SUPRA). THE CAPTIONED APPEAL IS DIRECTED TO BE LISTED FOR H EARING BEFORE THE REGULAR BENCH ON 02.01.2014 TO BE ADJUDICATED ON MERITS AS PER LAW. 5. SINCE THE ABOVE DATE OF HEARING HAS BEEN ANNOUNC ED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMEN T OF ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 6. IN THE RESULT, THE CAPTIONED MISCELLANEOUS APPLI CATION IS ALLOWED, AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 11 TH OCTOBER, 2013. SD/- SD/- (SHAILENDRA KUMAR YADAV) (G . S. PANNU) JUDICIAL MEMBER ACCOUNT ANT MEMBER PUNE, DATED: 11 TH OCTOBER, 2013 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