Income-tax Officer, V. M/s. Satya Electricals, Aurangabad

MA 2/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2453 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-08-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 20-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER M.A. NO.2/PN/2014 ARISING OUT OF ITA NO.1474/PN/2009 (A.Y: 2004-05) ACIT, CIRCLE-2, AURANGABAD APPLICANT VS. M/S. SATYA ELECTRICALS, SHARDANAND OPP. TELEPHONE BHAVAN AJAB NAGAR, AURANGABAD. PAN: AAQFS2927G RESPONDENT APPLICANT BY : SHRI P.S. NAIK RESPONDENT BY : NONE DATE OF HEARING : 22.08.2014 DATE OF PRONOUNCEMENT : 27.08.2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE REVENUE ARISING OUT OF ORDER OF THE TRIBUNAL IN ITA NO.1474/PN/2009 DATED 21.03.2012. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE, INTER A LIA, SUBMITTED THAT THE APPEAL OF REVENUE IN ITA NO.1474/PN/2009 FOR A.Y. 2004-05 WAS DISMISSED ON T HE GROUND THAT THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. NOW, THE REVENUE HAS TRACED THE ASSESSEE AND THE ASSESSEE HAS BEEN SERVED. SO, THE LEARNED DEPARTME NTAL REPRESENTATIVE HAS REQUESTED TO RECALL THE ORDER OF THE TRIBUNAL DATED 21.03.2012. THE REVENUE HAS ALSO PL ACED MA NO.2/PN/2014 OUT OF ITA NO.1474/PN/2009 SERVICE OF THE NOTICE SHOWING THE PROOF THAT THE AS SESSEE HAS RECEIVED THE NOTICE. FINDING FORCE IN THE SUBMISSI ONS OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AND IN THE INTE REST OF JUSTICE, WE RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.1474/PN/2009 DATED 21.03.2012 AND DIRECT THE REG ISTRY TO FIX THE CASE FOR HEARING ON 09.12.2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 27 TH DAY OF AUGUST, 2014. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 27 TH AUGUST, 2014 GCVSR COPY TO:- 1) DEPARTMENT 2) ASSESSEE 3) THE CIT(A), AURANGABAD 4) THE CIT, AURANGABAD 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, PUNE.