Mr Chaudhari Prabhakar Sambhu, Dhule V. ITO Ward 3 (2), Dhule, Dhule

MA 22/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4376 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 19-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No.22/PUN/2022 (Arising out of ITA No.943/PUN/2012 िनधाᭅरण वषᭅ / Assessment Year: 2005-06 Mr. Chaudhari Prabhakar Sambhu, Kalpana Talkies Main Raod, Taloda, Dist. Nandurbar, Dhule - 425413 PAN : AAMPC0246L Vs. ITO, Ward- 3(2), Dhule. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking the recall of the order passed by this Tribunal in ITA No.943/PUN/2012 for the assessment year 2005-06 dated 31.12.2015. 2. We find from the record that the Tribunal had disposed of the appeal ex-parte on merits and dismissed the appeal filed by the assessee. The present Miscellaneous Application was filed on Assessee by : Shri Sanket Joshi Revenue by : Shri S. P. Walimbe Date of hearing : 06.05.2022 Date of pronouncement : 11.05.2022 MA No.22/PUN/2022 2 20.12.2019 and the order of the Tribunal was served on the assessee in February, 2016. This Miscellaneous Application was filed after so many days (approx more than 3 years and 11 months from receipt of the order of the Tribunal). Therefore, the preliminary question that arises for consideration is whether the amended provisions of section 254(2) of the Income Tax Act, 1961 (‘the Act’) w.e.f. 01.06.2016 shall apply to the facts of the present case or not?. The Hon’ble Madhya Pradesh High Court in the case of District Central Co-op. Bank Ltd. vs. Union of India in Writ Petition No.4144/2017, order dated 09.10.2017 [398 ITR 161 (MP)] following the decision of the Hon’ble Supreme Court in the case of Thirumalai Chemicals Ltd. vs. Union of India, (2011) 6 SCC 739 and the decision of the Hon’ble Apex Court in the case of M. P. Steel Corporation vs. Commissioner of Central Excise, (2015) 7 SCC 58 held that new law of limitation providing a shorter period cannot certainly extinguish a vested right of action and, therefore, amendment providing for shorter period u/s 254(2) should be made applicable only in respect of orders passed by the Tribunal w.e.f. 01.06.2016. Undoubtedly, the present Miscellaneous Application was filed by the assessee within the period of 4 years from the MA No.22/PUN/2022 3 receipt of the order of the Tribunal. Therefore, applying the ratio of the above cited decision of the Hon’ble Madhya Pradesh High Court (supra), it cannot be said that the Miscellaneous Application is barred by limitation. Accordingly, we admit the Miscellaneous Application for adjudication. 3. We find that the Tribunal passed the order dismissing the appeal of the assessee in the absence of the appellant-assessee. Now, the appellant has filed an application in the form of an affidavit before us stating that it could not cause the appearance when the appeal was called owing to the ill health conditions of the appellant, etc. The averments made in the affidavit were not controverted by the Department. Therefore, we are satisfied that the appellant is prevented from causing appearance before the Tribunal by sufficient and reasonable cause and, therefore, it is fit case for recall the matter under rule 25 of the Income Tax Appellate Tribunal Rules, 1963. Accordingly, we recall this appeal for de- novo hearing and direct the Registry to post the appeal for hearing in due course. Thus, the Miscellaneous Application filed by the appellant stands allowed. MA No.22/PUN/2022 4 4. In the result, the Miscellaneous Application filed by the appellant stands allowed. Order pronounced on this 11 th day of May, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 11 th May, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-II, Nashik. 4. The CIT-II, Nashik. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.