M/s. Baba Promoters and Developers, Pune V. ITO,Wd-4(6), Pune

MA 20/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6220 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 06-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE
• Keywords: Bonafide belief

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. 20/PN/2011 ARISING OUT OF I.T.A. NO. 629/PN/2009 A.Y. 2004-05 M/S. BABA PROMOTERS & DEVELOPERS 1 ST FLOOR, ESPANYA HEIGHTS 16 M.G. ROAD, PUNE-411 001 PAN AAFFB 8179 C APPLICANT VS. I.T.O. WARD 4(6) PUNE RESPONDENT APPLICANT BY : SHRI SUNIL GANOO RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY TH E ASSESSEE IN RESPECT OF ITA NO. 629/PN/2009 FOR A.Y . 2004-05. 2. THE STAND OF THE ASSESSEE IS THAT IT HAD FILED A N APPLICATION FOR ADJOURNMENT IN THE MATTER AS THE NO TICE FIXING THE DATE OF HEARING WAS RECEIVED LATE. THE ASSESSE E WAS UNDER THE BONAFIDE BELIEF THAT THE MATTER WOULD BE ADJOUR NED AND THE NEXT WOULD BE COMMUNICATED. HOWEVER NOBODY ATTENDE D ON THE DATE OF HEARING, AND HENCE THE IMPUGNED ORDER D ISMISSING M.A. 20/PN/2011 BABA PROMOTERS & DEVELOPERS A.Y. 2004-05 - 2 - THE APPEAL ON THE GROUND OF NON-ATTENDANCE CAME TO BE PASSED. IT HAS BEEN SUBMITTED THAT THE DEFAULT ON T HE PART OF THE ASSESSEE WAS AN OUTCOME OF BONAFIDE BELIEF AND THE MISUNDERSTANDING AND CONFUSION ABOUT THE PROCEDURE INVOLVED IN THE MATTER. UNDER THESE CIRCUMSTANCES, THE ASSES SEE PRAYED THAT THE EX PARTE ORDER PASSED BY THE TRIBUNAL ON 2 9 TH JULY 2010 MAY BE RECALLED AND A FRESH OPPORTUNITY OF HEA RING BE GIVEN. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE SUBMISSIONS MADE IN THE MISC. APPLICATION, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APP EARING BEFORE THE TRIBUNAL ON THE RELEVANT DATE OF HEARING . IN THIS VIEW OF THE MATTER, WE HEREBY RECALL THE ORDER OF T HE TRIBUNAL DATED 29 TH JULY 2010 PASSED IN ITA NO. 629/PN/2009 FOR A.Y. 2004-05 AND DIRECT THE REGISTRY TO FIX THIS CASE FO R HEARING ON 21 ST APRIL 2011. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 16 TH MARCH 2011 ANKAM M.A. 20/PN/2011 BABA PROMOTERS & DEVELOPERS A.Y. 2004-05 - 3 - COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT - II PUNE 4. CIT(A) III PUNE 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.