Vastu Estate, Pune V. Income-tax Officer, Ward - 7(1), Pune

MA 175/PUN/2022

AI Insights

The case involves three Miscellaneous Applications (MA Nos. 175, 176 & 177/PUN/2022) filed by the assessee, Vastu Estate, against the Income Tax Officer, Ward \\u2013 7(1), Pune. The applications sought to recall an ex-parte order passed by the Tribunal on 26-10-2020 concerning the assessment years 2004-05, 2005-06 & 2007-08. The assessee contended that certain arguments were not considered in the original order. The Departmental Representative did not object to recalling the order. Consequently, the Tribunal decided to recall the ex-parte order and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133016 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-01-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 24-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA Nos.175, 176 & 177/PUN/2022 (Arising out of ITA Nos.1966, 1967 & 1968/PUN/2017) धनिाारण िर्ा / Assessment Years : 2004-05, 2005-06 & 2007-08 Vastu Estate, 82-A, East Street Galleria, Camp, Pune – 411001 PAN : AAEFV5918N ......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 7(1), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Vilesh Dalya Revenue by : Shri Suhas Kulkarni सुनवाई की तारीख / Date of Hearing : 20-01-2023 घोषणा की तारीख / Date of Pronouncement : 20-01-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These three Miscellaneous Applications filed by the assessee praying to recall the order dated 26-10-2020 passed by this Tribunal in ITA Nos. 1966, 1967 & 1968/PUN/2017. 2. The ld. AR submits that the order passed by this Tribunal is an ex- parte of the assessee and there were some contentions was not considered by the Tribunal while passing such ex-parte order of the assessee. On 2 MA Nos.175, 176 & 177/PUN/2022, A.Ys. 2004-05, 2005-06 & 2007-08 perusal of the consolidate order dated 26-10-2020 passed by this Tribunal, we are of the opinion that the contentions raised by the ld. AR supporting the grounds raised in Miscellaneous Applications were not considered. Therefore, we note that there was no opportunity for the assessee to prosecute the grounds on merits. The ld. DR reported no objection to recall the ex-parte order and to give an opportunity to the assessee. Therefore, the consolidate order dated 26-10-2020 passed by this Tribunal in ITA Nos. 1966, 1967 & 1968/PUN/2017 for A.Ys. 2004-05, 2005-06 & 2007-08 is recalled and we direct the registry to fix the appeal for hearing on 09-02-2023 before the regular Bench. Since, the date of next hearing is pronounced in the open Court in the presence of both the parties, no notices will be issued. 3. In the result, all the Miscellaneous Applications filed by the assessee are allowed as indicated above. Order pronounced in the open court on 20 th January, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 20 th January, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-5, Pune 4. The Pr. CIT-4, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune