Pune District Security Guard Board, Pune V. Commissioner of Income-tax - V,

MA 2/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2896 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 02-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B G REDDY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 02/PN/2015 (ARISING OUT OF ITA NO.712/PN/2011 PUNE DISTRICT SECURITY GUARDS BOARD, 29/2, 2 ND FLOOR, SHANTIKUNJ BUILDING, SOMVARPETH, PUNE-411011 PAN NO.AABTP3601M .. APPLICANT VS. CIT-V, PUNE .. RESPONDENT ASSESSEE BY : SHRI SHARAD SHAH REVENUE BY : SHRI B.G. REDDY, CIT DATE OF HEARING : 13-03-2015 DATE OF PRONOUNCEMENT : 13-03-2015 ORDER PER R.K.PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY IT D ISMISSING THE APPEAL FILED BY THE ASSESSEE. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO TH E MISCELLANEOUS APPLICATION FILED ALONG WITH THE AFFIDAVIT SUBMITTE D THAT IT HAD APPOINTED M/S. VINAYAK B.JOSHI AND COMPANY, CHARTER ED ACCOUNTANTS TO REPRESENT ITS CASE BEFORE THE TRIBUNAL. HOWEVER , THE SAID FIRM NEITHER ATTENDED THE HEARING ON THE APPOINTED DAY NOR INFOR MED IT FOR WHICH THE APPEAL REMAINED UNREPRESENTED BEFORE THE TRIBUNAL. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE EXPARTE ORDER PASSED BY THE TRIBUNAL SHOULD 2 BE RECALLED AND THE ASSESSEE SHOULD BE GIVEN AN OPP ORTUNITY TO REPRESENT ITS CASE. 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONS IDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR NON- APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG. WE THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 25-05-2015 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS FURTHER ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 13 TH DAY OF MARCH, 2015. SD/- SD/- (SUSHMA CHOWLA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED: 13 TH MARCH, 2015 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE CIT-V, PUNE 4. THE D.R, A PUNE BENCH 5. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE