Vilas Alias Raju Shrawan Chaudhari, Jalgaon V. Income-tax Officer, Ward - 2(5), Jalgaon

MA 224/PUN/2022

AI Insights

The case involves Shri Vilas Alias Raju Shrawan Chaudhari, the assessee, who filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking to recall an ex-parte order of the tribunal. The application was based on the claim that the assessee had not received any notice of the hearing for his main appeal (ITA.No.1711/PUN./2017), which resulted in his non-appearance and the subsequent ex-parte decision. The tribunal found no rebuttal from the Revenue side regarding the non-service of the notice and thus decided to recall the ex-parte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137038 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 06-09-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A.No.224/PUN./2022 Arising out of ITA.No.1711/PUN./2017 - Assessment Year 2013-14 Shri Vilas Alias Raju Shrawan Chaudhari, Ashta Vinayak Nagar, Savda Road, Raver, Jalgaon – 425 502 PAN AFIPC3875N vs. The Income Tax Officer, Ward – 2 (5), Jalgaon. (Applicant) (Respondent) For Assessee : Shri Nikhil Pathak For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 06.01.2023 Date of Pronouncement : 06.01.2023 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s miscellaneous applications filed u/s.254(2) of the Income Tax Act, 1961 [in short “the Act”] seeks to recall tribunal’s ex-parte order dated 27.04.2022 partly allowing his main appeal ITA.No.1711/PUN./2017. Heard both the parties. Case file perused. 2. The assessee’s case during the course of hearing before us that he could not appear before the tribunal since he had not been served notice of hearing at all. There is no rebuttal from the Revenue side to this effect. 3. Faced with the situation, we are satisfied that the assessee could not appear before the tribunal since he was not 2 MA.No.224/PUN./2022 in ITA.No.1711/PUN./2017 Mr. Vilas alias Raju Shrawan Chaudhari, Jalgaon. aware of the date of hearing of the main appeal hereinabove. We, therefore, recall our ex-parte order dated 27.04.2022 and direct the registry to post the appeal for fresh hearing on 18.01.2023. Announced in the open court. No fresh notice will be sent to the parties. Ordered accordingly. 5. This assessee’s miscellaneous application is allowed in above terms. Order pronounced in the open Court on 06.01.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 06 th January, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A) concerned. 4. The CIT concerned 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.