Shri Suhas M Kataria, Pune V. ITO, Pune

MA 154/PUN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1284 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 28-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Keywords: Reasonable cause
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE: SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 154 / PN/2013 (ARISING OUT OF ITA NO. 659 / P N/ 20 1 3 ) ASSESSMENT YEAR : 200 9 - 10 SU HAS M KATARIA, 1137, 5 SAWALI BUNGLOW, LAKAKI ROAD, MODEL COLONY, SHIVAJINAGAR, PUNE VS. ITO, WARD - 3(2), PUNE (APP LICANT ) (RESPONDENT) PAN NO. AEEPK8310H APPELLANT BY: SHRI KISHORE PHADKE RESPONDENT BY: SHRI P.L. PATHADE DATE OF HEARING : 06 - 12 - 2013 DATE OF PRONOUNCEMENT : 13 - 12 - 201 3 ORDER P ER R.S. PADVEKAR , JM : - TH IS MISCELLANEOUS APPLICATION IS FILED BY THE APP LICANT U/S. 254(2) OF THE INCOME - TAX ACT WITH PRAYER TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN HIS APPEAL BEING ITA NO. 659/PN/2013 DATED 23 - 05 - 201 3 DISMISSING THE ASSESSEES APPEAL FOR THE WANT OF PROSECUTION . 2. IT IS STATED IN THE PETITION THAT AS PER THE APPELLANTS RECORDS, THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE . MOREOVER, THE APP LICANT HAS APPOIN TED A DIFFERENT COUNSEL AND THERE WAS A COMMUNICATION GAP. IT IS STATED THAT THERE WAS NO INTENTION ON THE PART OF THE ASSESSEE TO AVOID THE HEARING OF THE APPEAL. IT IS PLEADED THAT IN THE INTEREST OF JUSTICE THE ORDER MAY BE RECALLED. 3 . WE HAVE HEA RD THE PARTIES. IN OUR OPINION AFTER PERUSAL OF THE REASON GIVEN BY THE ASSESSEE, THERE WAS A REASONABLE CAUSE FOR NON - ATTENDANCE O N THE DATE OF HEARING OF THE APPEAL. WE, ACCORDINGLY, RECALL THE ORDER OF THIS TRIBUNAL PASSED IN ITA NO. 659/PN/2013 DATED 23 - 05 - 2 M.A. NO. 154 /PN/2013, SUHAS M KATARIA, PUNE 201 3 AND RE - INSTITUTE THE APPEAL TO THE FILE OF THE TRIBUNAL. THE APPEAL IS FIXED FOR HEARING ON 25 - 02 - 2014. NO SEPARATE NOTICES OF HEARING WILL BE ISSUED TO BOTH THE PARTIES AS DATE FIXED FOR HEARING IS PRONOUNCED IN THE OPEN COURT. 4 . IN THE RE SULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 13 - 12 - 20 1 3 SD/ - SD/ - ( R . K. PANDA ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 13 TH DECEMBE R, 2013 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II, PUNE 4 THE CIT - II, PUNE 5 THE DR, ITAT, A BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE