Dilip Kanayalal Tilwani, Pune V. Income-tax Officer,

MA 22/PUN/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4810 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HITENDRA NINAWE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , . . , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM . /MA NO. 22 /PN/ 20 1 5 ARISING OUT OF ITA NO. 1779 /PN/20 1 3 ASSESSMENT YEAR : 200 7 - 0 8 SHRI DILIP KANAYALAL TILWANI PROP. OF M/S. SHYAMA BUILDER S.NO.281/1, GURUPRASAD APARTMENTS, TANAJI NAGAR, CHINCHWAD, PUNE 411033 ... APPLICANT PAN: AAIPT6572C VS. THE INCOME TAX OFFICER, WARD 8(2), PUNE ... RESPONDENT APPLICANT ASSESSEE BY : SHRI SUNIL GANOO RESPONDENT ASSESSEE BY : SHRI HITENDRA NINAWE / DATE OF HEARING : 09 . 0 9 .201 6 / DATE OF PRONOUNCEMENT : 16 .0 9 .201 6 / ORDER PER SUSHMA CHOWLA , JM : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT FOR RECALLING THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1779 /PN/20 1 3 RELATING TO ASSESSMENT YEAR 200 7 - 0 8 , ORDER DATED 30 . 12 .201 4 . 2 M A NO. 22 /PN/20 1 5 ARISING O UT OF ITA NO. 1779 /PN/ 20 1 3 2. THE PLEA OF THE APPELLANT BEFORE US WAS THAT THE AUTHORIZED REPRESENTATIVE WAS ON HIS LEGS BEFORE THE OTHER BENCH AND HENCE, COULD NOT APPEAR WHEN THE MATTER WAS CALLED FOR HEARING. THE AFFIDAVIT OF THE COUNSEL MR. SUNIL GANOO, CHARTERED ACCOUNTANT WAS PLACED ON RECORD IN THIS REGARD AND IT WAS FURTHER POINTED OUT BY THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE APPLICANT THAT THE CROSS APPEAL FILED BY THE DEPARTMENT WAS ALSO PENDING AND A REQUEST WAS MADE IN THE CASE OF THE DEPARTMENTAL APPEAL TO CL UB THE TWO APPEALS TOGETHER. THE SAID REQUEST WAS MADE ON 22.09.2014. HOWEVER, THE APPEAL OF THE APPLICANT WAS DECIDED WITHOUT CLUBBING THE CROSS APPEAL. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE ON THE OTHER HAND, POINTED OUT THAT THE ISSUE HAS BEEN ADJUDICATED BY THE TRIBUNAL AND THERE IS NO MERIT IN THE MISCELLANEOUS APPLICATION MOVED BY THE APPLICANT. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING THE ORDER PASSED BY THE TRIBUNAL ON 30.12.2014. THE APPEAL OF THE APPLICANT WAS DECIDED EX PARTE SINCE NONE APPEARED ON BEHALF OF THE APPLICANT EVEN ON SECOND CALL OF HEARING. THE COUNSEL FOR THE APPLICANT MR. SUNIL GANOO HAS FILED AN AFFIDAVI T POINTING OUT THAT SINCE HE WAS ON HIS LEGS BEFORE THE OTHER BENCH AT THE STIPULATED TIME, HE WAS UNABLE TO APPEAR IN THE CASE OF THE APPLICANT AND HENCE, THE EX PARTE ORDER. ANOTHER ASPECT WHICH HAS BEEN BROUGHT TO OUR KNOWLEDGE IS THAT CROSS APPEAL WAS FILED BY THE DEPARTMENT ON THE ISSUE RAISED IN THE ASSESSEES OWN CASE AND THAT CROSS APPEAL WAS PENDING. THE PERUSAL OF RECORD SHOWS THAT THE APPEAL OF THE ASSESSEE WAS FIXED ON 08.09.2014 AND WAS ADJOURNED TO 18.12.2014. SINCE NONE APPEARED ON BEHALF OF THE APPLICANT, THE MATTER WAS HEARD EX PARTE AND WAS DECIDED BY ORDER DATED 30.12.2014. IN THE MEANWHILE, THE DEPARTMENT APPEAL 3 M A NO. 22 /PN/20 1 5 ARISING O UT OF ITA NO. 1779 /PN/ 20 1 3 WAS ALSO POSTED FOR HEARING ON 22.09.2014 AND A REQUEST WAS MADE FOR CONSOLIDATION OF THE APPEALS. HOWEVER, THE DEPARTMENT APPEAL WAS ADJOURNED TO 14.01.2015. THE CROSS APPEALS THUS WERE FIXED FOR HEARING ON DIFFERENT DATES AND THE APPEAL OF APPLICANT WHICH WAS FIXED ON 18.12.2014 WAS HEARD WITHOUT THE BENEFIT OF CROSS APPEAL. IN THE ABOVE SAID FACTS AND CIRCUMSTANCES, WHERE THE ISSUE RAISED IN THE CROSS APPEAL S FILED BY THE APPLICANT AND THE REVENUE ARE COMMON, JUSTICE DEMANDS THAT THE TWO APPEALS BE HEARD TOGETHER. CONSEQUENTLY, WE RECALL THE ORDER OF TRIBUNAL DATED 30.12.2014 AND FIX BOTH THE APPEALS FOR HEARING BEFORE B BENCH OF TRIBUNAL ON 08.12.2016. 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE APPLICANT IS ALLOWED. ORDER P R ONOUNCED ON THIS 16 TH DAY OF SEPTEMBER , 201 6 . SD/ - SD/ - ( R.K. PANDA ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 16 TH SEPTEMBER , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APP LICANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - V , PUNE ; 4. / THE CIT - V, P U NE ; 5. , , / DR B, ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, // TRUE COPY // // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE