Maharaja Shivchatrapati Pratishthan, Pune V. Income-tax Officer, (Exemption) Ward - 2, Pune

MA 225/PUN/2022

AI Insights

The case involves Maharaja Shivchatrapati Pratishthan, a trust based in Pune, which filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking to recall an ex-parte order that dismissed its main appeal. The Tribunal's initial dismissal was due to the absence of the trust at the hearing, which was later clarified to be because they had not received any notice of the hearing. Both parties were heard, and it was confirmed that no notice had been served to the assessee, leading to the decision to recall the earlier order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137041 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 3 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: 01-08-2022
• 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.225/PUN./2022 Arising out of ITA.No.2640/PUN./2017 - Assessment Year 2013-14 Maharaja Shivchatrapati Pratishthan, Vishrambaug Wada, Kumthekar Road, Sadashiv Peth, Pune. PIN 411 030 PAN AAATM5937E vs. The Income Tax Officer, (Exemptions), Ward – 2, PMT Building, Swargate, Pune – 411 037. (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 04.05.2022 dismissing it’s main appeal ITA.No.2640/PUN./2017. Heard both the parties. Case file perused. 2. It emerges during the course of hearing that the assessee trust could not represent before the tribunal since it 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 trust could not appear before the tribunal since it 2 MA.No.225/PUN./2022 in ITA.No.2640/PUN./2017 Maharaja Shivchatrapati Pratishthan, Pune. was not aware of the date of hearing of the main appeal hereinabove. We, therefore, recall our ex-parte order 04.05.2022 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.