M/s. Shashwati Construction, Pune V. Income -tax Officer, Pune

MA 16/PUN/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5493 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 02-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL PATHAK
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE , , , BEFORE SHRI ANIL CHATURVEDI , AM AND SHRI VIKAS AWASTHY , JM M A. NO . 16 /PUN/2017 ( ARISING OUT OF ITA NO. 2010 /PUN/201 4 ) / ASSESSMENT YEAR : 200 9 - 10 M/S. SHASHWATI CONSTRUCTION, 1199/B, CHANKYAPURI, FC ROAD, SHIVAJI NAGAR, PUNE - 411 005 . PAN : AACAS8021L ....... / APPELLANT / V/S. INCOME - TAX OFFICER, WARD - 3(2) , P UNE / RESPONDENT ASSESSEE BY : SHRI SUNIL PATHAK REVENUE BY : SHRI AJAY MODI / DATE OF HEARING : 01.09.2017 / DATE OF PRONOUNCEMENT : 20 .09.2017 / ORDER PER VIKAS AWASTHY, JM THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE INCOME TAX - ACT, 1961 ( HEREINAFTER REFERRED TO AS THE ACT) HAS BEEN FILED BY THE ASSESSEE /APPLICANT FOR RECALLING THE ORDER DATED 21.10.2016 PASSED IN ITA NO.2010/PN/2014 FOR ASSESSMENT YEAR 2009 - 10. 2 M.A. NO. 16/PUN/2017 A.Y. 2009 - 10 2. SHRI SUNIL PATHAK APPEARING ON BEHALF OF THE ASSESSEE/APPLICANT SUBMITTED THAT THE ORDER HAS BEEN PASSED BY TRIBUNAL EX - PARTE. THE NOTICE OF TH E APPEAL WAS NOT SERVED ON THE ASSESSEE , AS THE ASSESSEE HAS SHIFTED FROM ADDRESS GIVEN IN FORM - 36 , AFTER CLOSING THE BUSINESS . THE ASSESSEE, INADVERTENTLY, FAILED TO FILE REVISED FORM - 36. THE LD. AR SUBMITTED THAT THE TRIBUNAL HAS CONFIRMED THE VALI DITY OF PROCEEDINGS U/S. 263 OF THE ACT AND HAS DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT HEARING THE CASE OF THE ASSESSEE ON MERITS. THE LD. AR SUBMITTED THAT IF THE ORDER DATED 21.10.201 6 IS NOT RECALLED GREAT PREJUDICE WOULD BE CAUSED TO THE ASSESSEE. 3. SHRI AJAY MODI REPRESENTING THE DEPARTMENT VEHEMENTLY OPPOSED THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. THE LD. DR SUBMITTED THAT ORDER OF THE TRIBUNAL IS WELL REASONED AND TH US, REQUIRES NO RECTIFICATION. 4. BOTH SIDES HEARD. A PERUSAL OF ORDER DATED 21.10.2016 SHOWS THAT NOTICE OF APPEAL SENT TO THE ASSESSEE THROUGH RPAD WAS RETURNED UNSERV ED WITH POSTAL REMARK LEFT. SINCE , NONE HAD APPEARED ON BEHALF OF THE ASSESSEE AFTE R REPEATED NOTICES , T HE APPEAL WAS DECIDED EX - PARTE. THE NOTICES OF HEARING OF APPEAL WERE SENT TO THE ASSESSEE ON THE ADDRESS MENTIONED IN FORM - 36. IT IS CONTENDED THAT THE ASSESSEE HAS SHIFTED ITS OFFICE TO NEW LOCATION. THE INTIMATION OF NEW ADDRESS HA S NOT BEEN FURNISHED BY THE ASSESSEE. IN ORDER TO GRANT FAIR OPPORTUNITY OF HEARING TO THE ASSESSEE AND IN THE INTEREST OF JUSTICE, THE ORDER OF TRIBUNAL DATED 21.10.2016 IS RECALLED. 5. THE ASSESSEE IS DIRECTED TO FILE REVISED FORM - 36 WITH CORRECT ADDRE SS WITHIN THREE WEEKS FROM THE DATE OF THIS ORDER . THE REGISTRY IS 3 M.A. NO. 16/PUN/2017 A.Y. 2009 - 10 DIRECTED TO LIST THE APPEAL FOR HEARING ON 01.11.2017. SINCE , THE DATE OF HEARING OF APPEAL HAS BEEN INFORMED TO BOTH SIDES , ISSUANCE OF SEPARATE NOTICE TO THE PARTIES IS DISPENSED WITH. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED IN THE AFORESAID TERMS. ORDER PRO NOUNCED ON WEDNESDAY , THE 20TH DAY OF SEPTEMBER , 201 7 . SD/ - SD/ - ( / ANIL CHATURVEDI ) ( /VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; / DATED : 20 TH SEPTEMBER, 2017. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT - II, PUNE. 4 . , , , . / DR, ITAT, B BENCH, PUNE. 5 . / GUARD FILE. // TRUE COPY // / BY ORDER, /PRIVATE SECRETARY , / ITAT, PUNE .