AI Insights
The case involves two sets of Miscellaneous Applications filed by Sudhir Angre and Sunil Angre against a common ex parte order issued by the Income Tax Appellate Tribunal, Pune. The applications were filed due to the assessees' inability to appear at the scheduled hearing, for which they provided reasons. The Tribunal, referencing Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963, found the reasons satisfactory and thus recalled the ex parte order, restoring the appeals to be heard afresh.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 137899 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
21-05-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
18-05-2023
Assessment Year
2012-2013
Appeal Filed On
31-07-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Miscellaneous Application Nos.206 & 207/PUN/2022 (arising out of ITA Nos.495 & 496/PUN/2018) Assessment Years : 2012-13 Sudhir Angre, At Post Vengaon Motha, Karjat, Dist. Raigad – 410201 PAN : AFWPA4084K Vs. ITO, Ward-4, Panvel (Applicant) (Respondent) Miscellaneous Application Nos.208 & 209/PUN/2022 (arising out of ITA Nos.497 & 498/PUN/2018) Assessment Years : 2012-13 Sunil Angre, At Post Vengaon Motha, Karjat, Dist. Raigad – 410201 PAN : AFXPA2201B Vs. ITO, Ward-4, Panvel (Applicant) (Respondent) Assessee by : None Revenue by : Shri Suhas Kulkarni Date of Hearing : 19-05-2023 Date of Pronouncement : 19-05-2023 ORDER PER R.S.SYAL, VP : These four Miscellaneous applications have been moved by two different but connected assessees against a common ex parte order passed by the Tribunal on 10-01-2022 u/s 254(1) of the Income-tax Act, 1961 (hereinafter called `the Act’) for the captioned assessment year. M.A.Nos.206 to 209/PUN/2022 Sudhir Angre & Sunil Angre 2 2. The assessees have stated the reasons in these Miscellaneous applications which led to their non-appearance before the Tribunal on the scheduled date of hearing. 3. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the appellant satisfies the Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessees have filed the extant Miscellaneous applications giving reasons as to why they could not participate in the proceedings before the Tribunal. We are satisfied that they were prevented by a reasonable cause from attending the hearing. As such, the impugned order is recalled. The Registry is directed to fix the appeals for hearing on 10-07-2023 after notice to the parties. An announcement to this effect was made in the open court at the conclusion of hearing. 4. In the result, the Miscellaneous applications are allowed. Order pronounced in the Open Court on 19 th May, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 19 th May, 2023 Satish M.A.Nos.206 to 209/PUN/2022 Sudhir Angre & Sunil Angre 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr. CIT-2, Thane 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune; 5. गाड फाईल / Guard file // True copy // आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 19-05-2023 Sr.PS 2. Draft placed before author 19-05-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *
Mehul