M/s. Nitin Palekar & Co., Pune V. Income-tax Officer,

MA 168/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1735 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-01-2014
• Assessment Year: misc
• Appeal Filed On: 17-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: S N DOSHI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE: SHRI G. S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO. 168/PN/2013 (ARISING OUT OF ITA NO. 957 / P N/ 20 12 ) ASSESSMENT YEAR : 2008 - 09 M/S. NITIN PALEKAR & CO., OM LAXMI NIWAS, PRABHAT ROAD, PUNE VS. INCOME TAX OFFICER, WARD - 1(3), PUNE (APPELLANT) (RESPONDENT) PAN NO. AAMFM4035B APPELLANT BY: SHRI S.N. DOSHI RESPONDENT BY: SHRI S.P. WALIMBE DATE OF HEARING : 31 - 01 - 2014 DATE OF PRONOUNCEMENT : 10 - 0 2 - 2014 ORDER P ER R.S. PADVEKAR , JM : - THIS MISCELLANEOUS APPLICATION IS FILED BY THE A SSESSEE U/S. 254(2) OF THE INCOME - TAX ACT WITH PRAYER TO RECALL THE ORDER IN ITA NO. 957/PN/2012 DATED 16 - 07 - 2013 WHICH WAS PASSED EX - PARTE DIS MISSING THE APPEAL FILED BY THE ASSESSEE. 2. IT IS STATED IN THE APPLICATION THAT THE ASSESSEE HAD GONE TO HIS NATIVE PLACE FOR THE RELIGIOUS RITUALS OF HIS LATE MOTHER SMT. ANUSAYABAI DAMODHAR KAD AND HENCE, HE COULD NOT RECEIVE THE INTIMATION GIVEN BY THE POSTMAN FOR CLAIMING THE LETTERS/NOTICE SENT BY THE TRIBUNAL. IT IS STATED IN THE APPLICATION THAT THE ASSESSEE WAS PREVENTED FROM APPEARING ON THE DATE FIXED FOR THE HEARING OF THE APPEAL ON THE BONAFIDE AND GENUINE REASON. IT IS PLEADED THAT TH E ORDER PASSED IN ITA NO. 957/PN/12 DATED 16 - 07 - 2013 MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT. 3. WE HAVE HEARD THE PARTIES. THE ASSESSEE HAS ALSO FILED AFFIDAVIT IN SUPPORT OF THE MISCELLANEOUS APPLICATION . AFTER ANXIOUSLY CONSIDERING 2 MA NO. 168/PN/2013, M/S. NITIN PALEKAR & CO., PUNE THE R EASONS GIVEN BY THE ASSESSEE WE ARE OF THE OPINION THAT THERE WAS A REASONABLE CAUSE FOR NON - ATTENDANCE OF THE ASSESSEE ON THE DATE FIXED FOR HEARING OF THE ASSESSEES APPEAL. WE, ACCORDINGLY, RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 957 /PN/201 2 DATED 16 - 07 - 2013 AND RE - INSTITUTE T HE APPEAL FOR HEARING ON MERIT . THE LD. COUNSEL SUBMITTED THAT THE CONNECTED CASE IN THE CASE OF M/S. ROCKSON INDUSTRIES ITA NO. 956/PN/2012 IS FIXED ON 17 - 03 - 2014 BEFORE THE ITAT, B BENCH, PUNE AND THIS CASE MAY ALSO BE CLUBBED WITH THE SAID CASE AND BOTH CASES MAY BE HEARD TOGETHER. THE LD. DR HAS NO OBJECTION FOR CLUBBING THIS CASE WITH M/S. ROCKSON INDUSTRIES ITA NO. 956/PN/2012. ACCORDINGLY THIS CASE IS ALSO TRANSFER AND CLUB WITH ITA NO. 957/PN/2012 IN A BENCH O F THE ITAT, PUNE AND FIXED FOR HEARING ON 17 - 03 - 2014 BEFORE THE SAID BENCH. NO SEPARATE NOTICES OF HEARING WILL BE ISSUED TO THE PARTIES AS DATE FIXED FOR HEARING IS PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED . PRONOUNCED IN THE OPEN COURT ON 10 - 0 2 - 20 1 4 SD/ - SD/ - ( G.S. PANNU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 10 TH FEBRUARY, 2014 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II, PUNE 4 THE CIT - II, PUNE 5 THE DR, ITAT, B BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE