Shanti Pulses, Jalgaon V. ITO., Cent-2, Nasik, Nashik

MA 24/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6238 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 13-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE

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. 24/PN/2011 ARISING OUT OF I.T.A. NO. 770/PN/2010 : A.Y. 2008-0 9 SHANTI PULSES D-18 MIDC AREA JALGAON 425 003 PAN AAJFS 3215 N APPLICANT VS. I.T.O. CENT. 2, NASIK RESPONDENT APPLICANT BY : SHRI NIKHIL PATHAK RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV THESE MISCELLANEOUS APPLICATIONS HAVE BEEN MOVED BY THE ASSESSEE IN RESPECT OF APPEAL IN ITA NO. 770/PN /2010 FOR A.Y. 2008-09. 2. THE STAND OF THE ASSESSEE IS THAT THE ASSESSEE H AS RECEIVED THE NOTICE OF HEARING ON 29-9-2010 WHILE T HE APPEAL WAS FIXED FOR HEARING ON 27-9-2010 AND HENCE NOBODY COULD ATTEND THE HEARING ON BEHALF OF THE ASSESSEE. IN TH IS VIEW OF THE MATTER, THE ASSESSEE PLEADED THAT THE ORDER PAS SED BY THE TRIBUNAL IN ITA NO. 770/PN/2010 DATED 28-9-2010 MAY BE RECALLED AND A FRESH OPPORTUNITY OF HEARING BE GIVE N. M.A. 24/PN/2011 SHANTI PULSES A.Y. 2008-09 - 2 - 3. AFTER HEARING THE PARTIES AND PERUSING THE SUBMI SSIONS MADE IN THE MISC. APPLICATION, WE FIND THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE RELEVANT DATE OF HEARING. IN THIS VIEW OF THE MATTER, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 770/PN/2010 DATED 28-9-2010 FOR A.Y. 2008-09 AND DI RECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 26-4-2 011. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 23 RD MARCH 2011. ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT(A) KOLHAPUR 4. CIT - KOLHAPUR 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.