Dr. Satish Deshpande, Mumbai V. Income-tax Officer,

MA 171/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1502 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 25-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Assessee Lawyers: DR SATISH DESPANDE
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO. 171/PN/2013 (ARISING OUT OF ITA NO. 455/PN/2012) (ASSESSMENT YEAR : 2006-07) DR. SATISH DESHPANDE, 17-207, RAMKRISHNA NAGAR, S.V. ROAD, KHAR (W), MUMBAI 400 005. PAN : AJMPD4320L . APPELLANT VS. INCOME TAX OFFICER, WARD 1 (2), NASHIK. . RESPONDENT APPELLANT BY : MR. (DR.) SATISH DESPANDE RESPONDENT BY : MR. P. L. PATHADE DATE OF HEARING : 10-01-2014 DATE OF PRONOUNCEMENT : 10-01-2014 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN PR EFERRED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) SEEKING RECTIFICATION OF MISTAKE IN THE ORDER OF THE TRIBUN AL DATED 10.06.2013. 2. BY WAY OF THE CAPTIONED PETITION, THE ASSESSEE H AS PRAYED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 10.06.2013 DISM ISSING THE APPEAL OF THE ASSESSEE IN LIMINE ON ACCOUNT OF NON- APPEARANCE BY THE ASSESSEE ON THE APPOINTED DATE OF HEARING. 3. THE PETITIONER HAS EXPLAINED THE CIRCUMSTANCES I N WHICH HE COULD NOT PUT IN APPEARANCE BEFORE THE TRIBUNAL ON THE APPOIN TED DATE OF HEARING. 4. CONSIDERING THE REASONS ADVANCED, THERE WAS SUFF ICIENT CAUSE FOR THE NON-APPEARANCE BY THE ASSESSEE AT THE TIME OF HEARI NG, AND THEREFORE WE MA NO. 171/PN/2013 DEEM IT FIT AND PROPER TO RECALL THE EX-PARTE ORDER DATED 10.06.2013 (SUPRA). THE CAPTIONED APPEAL IS DIRECTED TO BE LISTED FOR H EARING BEFORE THE REGULAR BENCH ON 17.04.2014 TO BE ADJUDICATED ON MERITS AS PER LAW. 5. SINCE THE ABOVE DATE OF HEARING HAS BEEN ANNOUNC ED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMEN T OF ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 6. IN THE RESULT, THE CAPTIONED MISCELLANEOUS APPLI CATION IS ALLOWED, AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 10 TH JANUARY, 2014. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 10 TH JANUARY, 2014. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE 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 I.T.A.T., PUNE