Sharad R.Patil, Nashik V. Asstt.CIT, Cir.1, Nashik, Nashik

MA 172/PUN/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6225 (ITAT-PUNE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 18-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANT C LEUVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI D. KARUNAKARA RAO. AM M.A. NO. 172/PN/2010 ARISING OUT OF I.T.A. NO. 96/PN/2009 A.Y. 2005-06 SHARAD RAJARAM PATIL C/O. SUSHIL EYE HOSPITAL SHREE GANESH 25, KRISHI NAGAR COLLEGE ROADF, NASIK PAN AEWPP 0015 N APPLICANT VS. ASSTT. CIT CIR. 2, NASIK RESPONDENT APPLICANT BY : SHRI NIKHIL PATHAK RESPONDENT BY: SHRI HEMANT C. LEUVA ORDER PER SHAILENDRA KUMAR YADAV THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY TH E ASSESSEE IN RESPECT OF ITA NO. 96/PN/2009 FOR A.Y. 2005-06. 2. THE STAND OF THE ASSESSEE IS THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES WHICH WERE BEYOND HIS CON TROL, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE HEARING OF THE APPEAL ON THE DATE FIXED. IN VIEW O F THIS FACTUAL POSITION, THE LEARNED COUNSEL FOR THE ASSESSEE PRAY ED THAT THE M.A. 162/PN/2010 SHARAD R PATIL A.Y. 2005-06 - 2 - EX PARTE ORDER PASSED BY THE TRIBUNAL ON 25 TH OCTOBER 2010 MAY BE RECALLED AND A FRESH OPPORTUNITY OF HEARING BE GIVEN. 3. AFTER HEARING THE PARTIES AND PERUSING THE SUBMI SSIONS MADE IN THE MISC. APPLICATION, WE FIND THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE RELEVANT DATE OF HEARING. IN THIS VIEW OF THE MATTER, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 29 TH JUNE 2010 PASSED IN ITA NO. 96/PN/2009 FOR A.Y. 200 5-06 AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARIN G ON 23 RD MARCH 2011. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 18 TH FEB. 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 18 TH FEBRUARY 2011 ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT - II NASIK 4. CIT(A) II NASIK 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL M.A. 162/PN/2010 SHARAD R PATIL A.Y. 2005-06 - 3 - PUNE.