Annaso Adgonda Patil, Sangli V. Income -tax Officer, Sangli

MA 286/PUN/2022

AI Insights

This case involves Annaso Adgonda Patil, the applicant, who filed a Miscellaneous Application seeking to recall an ex parte order previously issued by the Income Tax Appellate Tribunal, Pune. The original ex parte order was passed due to the non-appearance of the assessee in the scheduled hearing. In the Miscellaneous Application, the assessee provided explanations for the absence, which the Tribunal found satisfactory under Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963. The Tribunal's decision to recall the ex parte order allows the case to be re-heard, providing the assessee an opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124089 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2019
• Laws Referred To: Income-tax Appellate Tribunal, Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT Miscellaneous Application No.286/PUN/2022 (arising out of ITA No.1320/PUN/2017) Assessment Year : 2013-14 Annaso Adgonda Patil, Near Jain Mandir, Kupwad, Tal. Miraj, Dist. Sangli – 416436 PAN : BMVPP9035Q Vs. ITO, Ward-1(1), Sangli (Applicant) (Respondent) Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of Hearing : 18-08-2023 Date of Pronouncement : 18-08-2023 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the assessee seeking to recall the ex parte order dated 07-12-2018 passed by the Tribunal in ITA No.1320/PUN/2017 in relation to the A.Y. 2013-14. 2. There is no appearance from the side of assessee despite notice. However, the assessee in the M.A. explained the reasons which led to non-appearance before the Tribunal on the appointed date of hearing. Therefore, a prayer has been made to recall the ex parte order passed by the Tribunal. M.A.No.286/PUN/2022 Annaso A. Patil 2 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, I am 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 appeal in due course. 4. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 18 th August, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 18 th August, 2023 Satish M.A.No.286/PUN/2022 Annaso A. Patil 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT-1, Kolhapur 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 18-08-2023 Sr.PS 2. Draft placed before author 18-08-2023 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. *