Pralhad Hariram Panhale, Aurangabad V. Assistant Commissioner of Income-tax,

MA 28/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1929 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A. NO.28/PN/2014 ARISING OUT OF ITA NO.769/PN/2010 (ASST. YEAR: 2001-02) SHRI PRALHAD HARIRAM PANHALE, PLOT NO.81, JAI VISHWABHARATI COLONY, AURANGABAD. PAN: ACEPP9243N APPLICANT VS. ACIT (CENTRAL), AURANGABAD RESPONDENT APPLICANT BY : SHRI SANKET JOSHI RESPONDENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 25-04-2014 DATE OF PRONOUNCEMENT : 02-05-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL IN IT A NO. 769/PN/2011 DATED 09-08-2012. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 08.08.2012, FOR WHICH NOTICE OF HEARIN G WAS RECEIVED BY THE ACCOUNTS MANAGER OF ASSESSEE. HOWE VER, INADVERTENTLY, THE ACCOUNTS MANAGER OF ASSESSEE FAI LED TO INFORM THE DATE OF HEARING TO THE ASSESSEE OR HIS T AX CONSULTANT. THE ASSESSEE FURTHER SUBMITTED THAT BE CAUSE OF MISTAKE ON THE PART OF HIS ACCOUNTS MANAGER, HE COU LD NOT APPOINT A COUNSEL FOR APPEARING BEFORE THE HONBLE TRIBUNAL. ACCORDINGLY, THE ASSESSEE HAS REQUESTED TO RECALL T HE ORDER PASSED BY THE TRIBUNAL IN ITA NO.769/PN/2011 DATED 09-08- 2012 AND DECIDE THE SAME ON MERITS OF THE CASE. TH E LEARNED DEPARTMENTAL REVENUE HAS NOT DISPUTED THE FACTUAL P OSITION. AFTER GOING THROUGH THE RIVAL SUBMISSIONS AND PERUS ING THE MATERIAL ON RECORD, WE ARE OF THE OPINION THAT THER E WAS A REASONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE NO T TO APPEAR BEFORE THE TRIBUNAL. WE THEREFORE, RECALL TH E ORDER PASSED BY THE TRIBUNAL IN ITA NO.769/PN/2011 DATED 09-08- 2012 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HE ARING ON 21.07.2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE DAY 2 ND OF MAY, 2014. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 2 ND MAY, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A), AURANGABAD 4) THE CIT, AURANGABAD 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, ITAT, PUNE.