Smt. Sodi Surenderkaur M, Ahmednagar V. ITO Wd. 3, Ahmednagar

MA 22/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7080 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-09-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 02-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C SHIVAGUNDE

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.22/PN/2011 ARISING OUT OF I.T.A. NO. 98/PN/2009 A.Y. 2004-05 SMT SODI SURENDERKAUR M. PROP. SODI ENGG & FABRICATION PLOT NO. L-14 MIDCV AHMEDNAGAR PAN AEYPS 6044 J APPLICANT VS. I.T.O. WARD 3, AHMEDNAGAR RESPONDENT APPLICANT BY : SHRI SUHAS P. BORA RESPONDENT BY: SHRI S.C. SHIVAGUNDE DATE OF HEARING: 9-9-2011 DATE OF PRONOUNCEMENT: 28 9-2011 ORDER PER SHAILENDRA KUMAR YADAV THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY TH E ASSESSEE IN RESPECT OF APPEALS IN ITA NO. 98/PN/20 09 FOR A.Y. 2004-05. 2. THE STAND OF THE ASSESSEE IS THAT THROUGH OVERSI GHT, THE GROUNDS OF APPEAL AGAINST THE ORDER OF THE CIT(A) W ERE NOT ATTACHED ALONG WITH THE APPEAL MEMO FILED BEFORE TH E TRIBUNAL AND HENCE THE APPEAL CAME TO BE DISMISSED. NOW, TH E ASSESSEE HAS FILED THE GROUNDS OF APPEAL AGAINST TH E ORDER OF THE CIT(A) AND PLEADED THAT THE ORDER PASSED BY THE TRIBUNAL M.A. 22/PN/2011 SMT SODI SURENDRAKAUR M. A.Y. 2004-05 - 2 - IN ITA NO. 98/PN/2009 DATED 29-6-2010 MAY BE RECALL ED AND A FRESH OPPORTUNITY OF HEARING 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 FIL ING THE GROUNDS OF APPEAL AGAINST THE ORDER OF THE CIT(A) B EFORE THE TRIBUNAL. IN THIS VIEW OF THE MATTER, WE HEREBY RE CALL THE ORDER OF THE TRIBUNAL IN ITA NO. 98/PN/2009 DATED 29-6-20 10 FOR A.Y. 2004-05 AND DIRECT THE REGISTRY TO FIX THIS CA SE FOR HEARING ON 9 TH NOVEMBER 2011. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPTEMBER 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 28 TH SEPTEMBER 2011 ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT(A) I PUNE 4. CIT - I PUNE 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.