Manoj Shantilal Chordiya, Nashik V. ACIT, Nashik

MA 155/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1733 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-01-2014
• Assessment Year: misc
• Appeal Filed On: 20-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA
• Assessee Lawyers: ABHAY GUNDECHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 155/PN/2013 ARISING OUT OF ITA NOS.725 & 726/PN/2012) (BLOCK PERIOD 01-04-1995 TO 27-12-2001) MANOJ SHANTILAL CHORDIYA, 1 & 2 GITASHREE APARTMENTS, CANADA CORNER, NASHIK .. APPLICANT PAN NO.ACPPC4344Q VS. ACIT, RANGE-1, NASHIK .. RESPONDENT ASSESSEE BY : SHRI ABHAY GUNDECHA REVENUE BY : MS. S. PRAVEENA DATE OF HEARING : 31-01-2014 DATE OF PRONOUNCEMENT : 04-02-2014 ORDER PER R.K.PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY IT DISMISSING THE APPEALS RELATING TO THE BLOCK PERIOD 01-04-1995 TO 27-12-2001 DUE TO NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ALO NG WITH THE AFFIDAVIT EXPLAINED THE REASONS FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. AFTER GOING THROUGH THE CONTENTS OF THE MISCELLA NEOUS APPLICATION AND THE AFFIDAVIT FILED BY THE ASSESSEE AND AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE WE ARE SATISFIE D THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE 2 ON THE DATE OF HEARING. ACCORDINGLY, THE ORDER OF THE TRIBUNAL IN THE ABOVE APPEALS IS RECALLED AND THE APPEALS ARE FIXED FOR HEARING ON 07-05-2014 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS FURTHER ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 31-01-2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMB ER SATISH PUNE DATED : 04 TH FEBRUARY 2014. COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A)-I, NASHIK 4. CIT-I, NASHIK 5. THE D.R, B PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE