Hylite Galvanisers P Ltd, Pune V. Deputy Commissioner of Income-Tax, CPC, Bangalore

MA 174/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5939 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 06-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA No.174/PUN/2023 (Arising out of ITA No.94/PUN/2022) धनिाारण िर्ा / Assessment Year : 2018-19 Hylite Galvanisers Private Limited, 227/228, Plot No. 10/11, Mahalunge, Talegaon Road, Chakan, Pune-410501 PAN : AACCH4154M .......अपीलार्थी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax, CPC – Bangalore ......प्रत्यर्थी / Respondent Assessee by : Shri Dhaval Shah Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 20-10-2023 घोषणा की तारीख / Date of Pronouncement : 30-10-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee seeks to recall the order dated 10-01-2023 passed by this Tribunal in ITA No.94/PUN/2022 for assessment year 2018-19. 2. The ld. AR contended that the assessee received notice on 25-01- 2023 issued by the ITAT, Registry intimating the date of hearing on 09-01- 2023. He submits that the assessee could not appear on 09-01-2023 as there was no notice intimating the date of hearing. The assessee drew our 2 MA No. 174/PUN/2023, A.Y. 2018-19 attention to page 9 of the paper book showing the receipt of notice on 25- 01-2023. On perusal of the impugned order, we note that this Tribunal dismissed the appeal of the assessee for non-prosecution. Admittedly, the assessee received notice issued by the ITAT, Registry on 25-01-2023 which clearly shows the assessee is not having knowledge of date of hearing on 09-01-2023. Therefore, taking into consideration the facts and circumstances of the case and in the interest of justice, we deem it proper to recall the order dated 10-01-2023 passed by this Tribunal in ITA No.94/PUN/2022 for assessment year 2018-19 and restore the same to the file. The Registry is directed to fix the appeal for hearing before the regular Bench and intimate the date of hearing to both the parties. 3. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 30 th October, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 30 th October, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune