Shrikant G Khatod, Jalgaon V. ACIT, Jalgaon

MA 163/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1504 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 05-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

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 M.A. NO.163/PN/2013 ARISING OUT OF ITA NO.442/PN/2012 (ASST. YEAR: 2005-06) SHRIKANT GOPALDAS KHATOD, 134, SHUBASH CHOWK, JALGAON 425001 PAN: ANDPK2325A APPLICANT VS. ACIT, CIRCLE-1, JALGAON RESPONDENT APPLICANT BY : SMT. DEEPA KHARE RESPONDENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 13-12-2013 DATE OF PRONOUNCEMENT : 01-01-2014 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. 442/PN/2012 DATED 07-06-2013. 2. THE ASSESSEE SUBMITTED THAT THE FIRST HEARING OF THE APPEAL WAS FIXED ON 14.05.2013 FOR WHICH NOTICE WAS RECEIVED BY HIM. THE ASSESSEE HAS REQUESTED FOR ADJOURNMENT VIDE HIS LETTER DATED 09.05.2013 AND ACCORDINGLY, IT WAS POSTED TO 06.06.2013. THE ASSESSEE FURTHER STATED THAT HE WA S UNDER THE IMPRESSION OF GETTING NOTICE TO THE NEXT DATE O F HEARING AND DURING THAT TIME, THERE WAS A WEDDING CEREMONY IN THE FAMILY, DUE TO WHICH, IT WAS ESCAPED FROM HIS MIND. FURTHER, THE ASSESSEE STATED THAT HE CAME TO KNOW ABOUT THE SAME AFTER RECEIPT OF ORDER PASSED BY THIS TRIBUNAL FOR NON- ATTENDANCE AND HIS NON-ATTENDANCE WAS DUE TO BONAFI DE MISTAKE AND SUFFICIENT REASON AND SUBMITTED THAT TH E ORDER PASSED BY THE TRIBUNAL PASSED IN ITA NO.442/PN/2012 DATED 07-06-2013 BE RECALLED AND THE SAME BE DECIDED ON M ERITS. THE LEARNED DEPARTMENTAL REVENUE HAS NOT DISPUTED T HE FACTUAL POSITION. AFTER GOING THROUGH THE RIVAL SU BMISSIONS AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE OPINION THAT THERE WAS A REASONABLE AND SUFFICIENT CAUSE FO R THE ASSESSEE NOT TO APPEAR BEFORE THE TRIBUNAL. WE THER EFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 442/PN/2012 DATED 07-06-2013 AND DIRECT THE REGISTR Y TO FIX THE CASE FOR HEARING ON 12-03-2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 1 ST JANUARY, 2014. SD/- SD/- (R.K.PANDA) (SHAILENDRA KUMAR YAD AV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 1 ST JANUARY, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A)-II, NASHIK 4) THE CIT-II, NASHIK 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY, ITAT PUNE BENCHES, PUNE.