Arunachal Seva Nyas, Sindhudurg V. ITO, Kolhapur

MA 160/PUN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1285 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 17 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: 26-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MODI; S P WALIMBE
• Assessee Lawyers: ASHOK SARANG
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE: SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO. 160 / PN/2013 (ARISING OUT OF ITA NO. 6 55 / P N/ 20 1 2 ) ASSESSMENT YEAR : ARUNACHA L SEVA NYAS, DATTA NAGAR, KUDAL, DISTT. - SINDHUDURG VS. I.T.O. (TECH - II), KOLHAPUR (APPELLANT) (RESPONDENT) PAN NO. AACTA0882G APPELLANT BY: SHRI ASHOK SARANG RESPONDENT BY: SHRI A.K. MODI AND S.P. WALIMBE DATE OF HEARING : 13 - 12 - 2013 DATE O F PRONOUNCEMENT : 13 - 12 - 2 013 ORDER P ER R.S. PADVEKAR , JM : - TH IS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE APPLICANT IN ITA NO. 655/PN/2012 STATING THAT THE ASSESSEES APPEAL WAS KEPT FOR HEARING ON 2 9 - 05 - 2013 . T HE CHARTERED ACCOUNTANT REPR ESENTING THE ASSESSEE APPLICANT WAS S ICK AND HE COULD NOT TRAVEL FOR LONG JOURNEY OF ABOUT 450 KM FROM KUDAL TO PUNE. HE ALSO CALLED TO THE OFFICE TO THE TRIBUNAL. THE APPEAL FILED BY THE ASSESSEE APPLICANT WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 2 9 - 05 - 2013 FOR WANT OF PROSECUTION. IT IS PLEADED IN THE APPLICATION THAT THE ORDER OF THE TRIBUNAL IN ITA NO. 655/PN/2012 DATED 29 - 05 - 2013 MAY BE RECALLED. 2. WE HAVE HEARD THE PARTIES. IN OUR OPINION THERE WAS A REASONABLE CAUSE FOR NON - ATTENDANCE O N THE DATE FIXED FOR HEARING OF THE ASSESSEES APPEAL. WE, THEREFORE, RECALL THE ORDER IN ITA NO. 655/PN/2012 DATED 29 - 05 - 2013 AND REINSTITUTE THE APPEAL FOR HEARING. THE APPEAL IS FIXED 2 M.A. NO. 160/PN/2013, ARUNACHAL SEVA NYAS, KUDAL FOR HEARING ON 04 - 03 - 201 4 AND DATE OF HEARING IS INVOLVED TO BOTH T HE PARTIES IN OPEN COURT. NO SEPARATE NOTICES OF HEARING WILL BE ISSUED TO THE ASSESSEE OR THE DEPARTMENT 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF THE HEARING ON 13 - 12 - 2013. SD/ - SD/ - ( G.S. PANNU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 13 TH DECEMBER, 20 1 3 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT - II, KOLHAPUR 4 THE CIT, KOLHAPUR 5 THE DR, ITAT, A BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE