M/s Makwana Bros & Company, Pune V. Addl CIT, Pune

MA 156/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1736 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 31-01-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 14-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S.PANNU, ACCOUNTANT MEMBER M.A. NO.156/PN/2013 ARISING OUT OF ITA NO.656/PN/2010 (ASST. YEAR: 2005-06) M/S. MAKWANA BROSS AND COMPANY 441, SOMWAR PETH, PUNE - 411011 PAN: AABFM9368G APPLICANT VS. ACIT, RANGE-4, PUNE RESPONDENT APPLICANT BY : SHRI SANKET JOSHI RESPONDENT BY : SHRI P.L. PATHADE DATE OF HEARING : 31-01-2014 DATE OF PRONOUNCEMENT : 18-02-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL IN IT A NO. 656/PN/2010 DATED 23-09-2011. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 14.09.2011. ON THAT DAY, THERE WAS NO ATTENDANCE FROM ASSESSEES SIDE AND THEREFORE THE T RIBUNAL HAD DISMISSED THE APPEAL ON THE GROUND THAT THE ASS ESSEE DID NOT ATTEND THE HEARING NOR DID THE ASSESSEE SEE K AN ADJOURNMENT. THE ASSESSEE FURTHER STATED THAT DUE TO CHANGE OF ITS ADDRESS, THE NOTICES HAVE NOT BEEN RE CEIVED BY IT. INADVERTENTLY, THE SAID FACT DID NOT BROUGHT T O THE KNOWLEDGE OF THE REGISTRY OF TRIBUNAL AND BECAUSE O F THIS REASON, THE NOTICES HAVE BEEN SENT TO THE OLD ADDRE SS AND THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING AND C OULD NOT ATTEND BEFORE TRIBUNAL ON THE SPECIFIED DATE. THE ASSESSEE HAD REQUESTED TO RECALL THE ORDER PASSED BY THE TRI BUNAL IN ITA NO.656/PN/2010 DATED 23-09-2011 AND DECIDE THE SAME ON MERITS IN VIEW OF AFORESAID FACTS AND CIRCUMSTAN CES. THE LEARNED DEPARTMENTAL REVENUE HAS NOT DISPUTED THE F ACTUAL POSITION. AFTER GOING THROUGH THE RIVAL SUBMISSION S AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE OPIN ION THAT THERE WAS A REASONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE THE TRIBUNAL. WE THEREFORE, RE CALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 656/PN/2010 DATED 23-09-2011 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 07-05-2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 18 TH DAY OF FEBRUARY, 2014. SD/- SD/- (G.S.PANNU) (SHAILENDRA KUMAR YAD AV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 18 TH FEBRUARY, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) 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// SENIOR PRIVATE SECRETARY, ITAT PUNE BENCHES, PUNE.