Pradeep S Walvekar, Pune V. Assistant Commissioner of Income-tax,

MA 20/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3514 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN SINGH

Judgement Text

, IN THE INCOME T AX APPELLATE TR IBUNAL PUNE BENCH A, P UNE , . . , BEFORE MS. SUSH MA CHOWLA, JM AND SHRI R.K. PAN DA, AM . / MA NO.19/PN/20 15 (ARISING OUT OF ITA N O.175/PN/2008) BLOCK PERIOD : 1986 -87 TO 1997-98 SMT. SONA PRADEEP WALVEKAR, 15, WALVEKAR NAGAR, PUNE-SATARA ROAD, PUNE 411 009 PAN NO. AAFPW4938 A . / APPLICANT V/S ACIT, CIRCLE-1(2), PU NE . / RESPONDENT . / MA NO.20/PN/20 15 (ARISING OUT OF ITA N O.176/PN/2008) BLOCK PERIOD : 1986 -87 TO 1997-98 SHRI PRADEEP S. WAL VEKAR, PLOT NO.15, WALVEKA R NAGAR, PUNE-SATARA ROAD, PUNE 411 009 PAN NO. AABPW7227 Q . / APPLICANT V/S ACIT, CIRCLE-1(2), PU NE . / RESPONDENT / APPLICANT BY : SHRI SUNIL GANOO & SHRI V IJAY D. KENDHE / DEPARTMENT BY : SHRI DHEERAJ KUM AR JAIN SINGH / DATE OF HEARING : 14 .08.2015 / DATE OF PRONOUNCEM ENT:14.08.2015 2 MA NOS.19 & 20/PN/20 15 / ORDER PER R.K. PANDA, A M : THE ASSESSEES THROU GH THE ABOVE MISCE LLANEOUS APPLICATION S REQUEST THE TRIBUN AL TO RECALL THE EX PARTE ORDER PASSED BY IT DISMISSING THE APPEA L FOR NON-APPEARANCE ON THE APPOINTED DA Y. 2. THE LD. COUNS EL FOR THE ASSESSEE RE FERRING TO THE MISCELL ANEOUS APPLICATIONS FOR BOTH THE ASSESSEES SUBM ITTED THAT THE APPEAL S WERE FIXED FOR HEARING ON 30-09-2013. SINCE THE AUTHOR ISED REPRESENTATIVE OF TH E ASSESSEE SHRI VI JAY D. KENDHE, CH ARTERED ACCOUNTANT WAS BUSY IN FINALIZING THE RETU RNS OF INCOME OF HIS C LIENTS, THEREFORE, HE SENT A N ADJOURNMENT APPL ICATION THROUGH HIS ARTICLED CLERK FOR SUBMITTING THE SAME BEFORE THE TRIBUNAL. HOWEVER, DUE TO BREAKDOWN OF HIS VE HICLE THE ARTICLED CLE RK COULD NOT REACH T HE OFFICE OF THE TRIBUNAL IN TIME. THE AUTHORI SED REPRESENTATIVE OF THE ASSESSEE WAS ALSO PR ESENT AT THE TIME OF HEARING BEFORE THE T RIBUNAL AND EXPLAINED THE R EASONS ON HIS PART FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. AFTER CONSIDE RING THE CONTENTS OF THE MISCELLA NEOUS APPLICATIONS AND AFT ER HEARING THE LD. D EPARTMENTAL REPRESE NTATIVE WE ARE SATISFIED THAT THERE WAS A REASONA BLE CAUSE ON THE PAR T OF THE ASSESSEE FOR NON-AP PEARANCE ON THE DAT E OF HEARING. WE TH EREFORE RECALL THE ORDER OF TH E TRIBUNAL AND APPE ALS ARE FIXED FOR HEA RING ON 01-12-2015 WHICH W AS ANNOUNCED IN THE OPEN COURT. IT WAS FURTHER ANNOUNCED THAT NO SEPARATE NOTICE OF HE ARING SHALL BE SENT A ND THE ASSESSEES SHOULD NO T SEEK ADJOURNMENT UNDER ANY PRETEXT TO WHICH 3 MA NOS.19 & 20/PN/20 15 BOTH THE PARTIES AGRE ED. ACCORDINGLY, THE MISCELLANEOUS APPLI CATIONS FILED BY THE RESPECTIV E ASSESSEES ARE ALLOW ED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE RESPECTIVE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED I N THE OPEN COURT A T THE TIME OF HEARIN G ITSELF, I.E. ON 14-08-2 015. SD/- SD/- ( SUSHMA CHOWLA ) ( R.K. PANDA ) / JUDICIAL MEMBER / ACCOUNTANT MEM BER PUNE ; DATED : 14 TH AUGUST, 2015. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3 . , , / DR, ITAT, A PUNE; 4 . / GUARD FILE. / BY ORDER , //TRUE COPY// Y//TRUE COPY// / SR. PRIVATE SECRETA RY , / ITAT, PUNE