Nivrutti Murlidhar Lute, Ahmednagar V. Tax Recovery Office, Ahmednagar

MA 21/PUN/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5749 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 21-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR VIVEK AGGARWAL
• Assessee Lawyers: BHARAT H SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / M .A. NO.21/PUN/2017 (ARISING OUT OF ITA NO.403/PUN/2014) / ASSESSMENT YEAR : 2005-06 NIVRUTTI MURLIDHAR LUTE, AT & POST RAHATA, TALUKA : RAHATA, DIST. AHMEDNAGAR 423107. AHMEDNAGAR. PAN : ABXPL1775F. . / APPELLANT V/S TAX RECOVERY OFFICER, (IT), AHMEDNAGAR. . / RESPONDENT / APPELLANT BY : SHRI BHARAT H. SHAH. / RESPONDENT BY : SHRI DR. VIVEK AGGARWAL. / ORDER PER ANIL CHATURVEDI, AM : THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESS EE AGAINST THE ORDER OF TRIBUNAL DATED 22.09.2016 IN RESPEC T OF APPEAL IN ITA NO.403/PN/2014 FOR A.Y. 2005-06 WHEREBY THE APPEAL OF ASSESSEE WAS DISMISSED BY THE CO-ORDINATE B BENCH, PUNE. 2. BEFORE US, LD.A.R. REITERATED THE CONTENTS OF MISCELLANEO US APPLICATION AND FURTHER SUBMITTED THAT THE CAPTIONED APP EAL WAS / DATE OF HEARING : 14.07.2017 / DATE OF PRONOUNCEMENT: 14.07.2017 2 DISMISSED EX-PARTE. LD.A.R. SUBMITTED THAT ASSESSEE NEVER RECEIVED NOTICE OF HEARING DT.22.09.2016 AND HENCE ASSESSEE OR HIS REPRESENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HE THEREFORE PRAYED THAT IN THE INTERESTS OF J USTICE THE EXPARTE ORDER BE RECALLED. HE FURTHER GAVE AN UNDERTAK ING THAT IN CASE THE ORDER IS RECALLED, HE WILL APPEAR ON THE DATE OF HEARING. LD.D.R. OBJECTED TO THE PRAYER OF ASSESSEE TO RECALL THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDERIN G THE SUBMISSIONS MADE BY THE ASSESSEE IN THE MISCELLANEOUS APP LICATION, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE THE OR DER PASSED BY THE TRIBUNAL ON 22.09.2016 BE RECALLED. WE THEREFORE RE CALL THE ORDER IN ITA NO.403/PN/2014 DATED 22.09.2016 (SUPRA) AN D DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 05.10.2017. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH DAY OF JULY, 2017. SD/- SD/- ( VIKAS AWASTHY ) ( ANIL CHATURVEDI ) ' / JUDICIAL MEMBER #' / ACCOUNTANT MEMBER PUNE; ! DATED : 14 TH DAY OF JULY, 2017. YAMINI 3 $%&'()(& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. THE CIT(A)-IT/TP, PUNE. THE CIT-IT/TP, PUNE. #$% &&'( , ) '( , / DR, ITAT, B PUNE; %+,-/ GUARD FILE. / BY ORDER , // TRUE COPY / / //TRUE COPY// ./0&1'2 / SR. PRIVATE SECRETARY ) '(, / ITAT, PUNE