Narayan B Bhartiya, Jalna V. Income-tax Officer, Ward - 1, Jalna

MA 25/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3877 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 18-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Miscellaneous Application No.25/PUN/2021 (arising out of ITA No.1244/PUN/2018) Assessment Year : 2010-11 Narayan B. Bhartiya, Sankalp Seeds Company Private Limited, Bhartiya Niwas, Dr. R.P. Road, Jalna PAN : AAHPL2882Q Vs. ITO, Ward-1, Jalna (Applicant) (Respondent) Assessee by : None Revenue by : Shri Arvind Desai Date of Hearing : 17-06-2022 Date of Pronouncement : 17-06-2022 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the assessee against the ex parte order of the Tribunal passed on 18-08-2020 u/s 254 of the Income-tax Act, 1961 (hereinafter called `the Act’) . 2. It has been asserted in the Miscellaneous application that an adjournment application was e-mailed on 07-08-2020 at the e-mail address of the Tribunal stating that the assessee has filed Form Nos. 1 & 2 under Vivad Se Vishwas Scheme, pending for approval before the CIT. Under that impression, the assessee did not attend the proceedings. It appears that the assessee moved adjournment petition much earlier on 07-08-2020 as against 18.8.2020, being, M.A.No.25/PUN/2021 Narayan B. Bhartiya 2 the date of hearing. Such an application was omitted to be presented before the Tribunal at the time of hearing, which led to the passing of the impugned order ex parte. 3. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed the extant miscellaneous application giving reasons as to why the assessee could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, we are satisfied that the assessee was prevented from attending the hearing by a reasonable cause. As such, the impugned order is recalled. The Registry is directed to fix the hearing of the appeal in due course. 4. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 17 th June, 2022. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 17 th June, 2022 Satish M.A.No.25/PUN/2021 Narayan B. Bhartiya 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-1, Aurangabad 4. The Pr. CIT-1, Aurangabad 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. // True copy // आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 17-06-2022 Sr.PS 2. Draft placed before author 17-06-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. * *