Shri Rajendra Lalitkumar Agarwal, Pune V. Dy. CIT, Pune

MA 151/PUN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1199 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 12-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A. NO.151/PN/2013 ARISING OUT OF ITA NO.305/PN/2012 (ASSTT. YEAR: 2008-09) RAJENDRA LALITKUMAR AGARWAL, SHAH KHANDELWAL JAIN & ASSOCIATES, CHARTERED ACCOUNTANTS, LEVEL 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411001 PAN: AAPPA6210P APPLICANT VS. DY. CIT, CIRCLE-4, PUNE RESPONDENT ASSESSEE BY : SHRI NEELESH KHANDELWAL DEPARTMENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 29-11-2013 DATE OF PRONOUNCEMENT : 29-11-2013 ORDER PER R.S. PADVEKAR, J.M: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE WITH PRAYER TO RECALL ORDER PASSED BY THE TRIBUNAL IN IT A NO.305/PN/2012, DATED 30-04-2013. 2. IT IS STATED IN THE APPLICATION THAT THE ASSESSE ES APPEAL WAS DISMISSED FOR NON-ATTENDANCE, BUT NOTICE OF HEA RING WAS ISSUED TO THE ADDRESS OF THE ASSESSEES REPRESENTAT IVE AS SAME WAS MENTIONED IN FORM NO.36. THE ASSESSEES REPRESENTATIVE WAS OUT OF INDIA, HENCE, INADVERTENT LY THE MATTER ESCAPED THE ATTENTION OF OTHER PARTNERS ALSO . IT IS PLEADED IN THE APPLICATION THAT THE APPEAL MAY BE R ESTORED AND TO BE HEARD ON MERIT. 3. WE HEARD THE PARTIES. ON THE PERUSAL OF THE REA SONS GIVEN IN THE APPLICATION, IN OUR OPINION, THERE WAS A REASONABLE CAUSE FOR NON-ATTENDANCE BY THE ASSESSEE ON THE DATE OF HEARING. WE ACCORDINGLY, RECALL THE ORDER PASSED IN ITA NO.305/PN/2012, DATED 30.04.2013 AND RESTORED T HE APPEAL TO THE FILE OF THE TRIBUNAL FOR HEARING. TH E APPEAL IS FIXED FOR HEARING ON 20.01.2014 AND THE SAID DATE I S PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOT H THE PARTIES. NO SEPARATE NOTICE IS TO BE ISSUED TO EIT HER OF THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER 2013. SD/- SD/- (R.K.PANDA) (R.S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 29 TH NOVEMBER 2013 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT, 3) THE CIT(A)-II, PUNE 4) THE CIT-II, PUNE 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE //TRUE COPY// BY ORDER SR. PRIVATE SECRETARY, ITAT PUNE BENCHES, PUNE.