Paradise Construction., Pune V. Addl CIT, Pune

MA 3/PUN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0076 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 16-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE: SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.03/PN/2013 (ARISING OUT OF ITA NO.233/PN/2011) ASSESSMENT YEAR : 2007 - 08 PARADISE CONSTRUCTION, 21 GULMOHAR APARTMENT, 2420, EAST STREET CAMP, PUNE VS. ADDL CIT, RG-IV, PUNE (APPELLANT) (RESPONDENT) PAN NO. AAHFP3703C APPELLANT BY: SHRI SUHAS BORA RESPONDENT BY: SHRI S.K. SINGH DATE OF HEARING : 22-03-2013 DATE OF PRONOU NCEMENT : 22-03-2013 ORDER PER R.S. PADVEKAR, JM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE WITH A PRAYER TO RECALL THE ORDER PASSED IN ITA NO. 233/PN/201 1 DATED 06-07- 2012. 2. IT IS STATED IN THE APPLICATION THAT THE ASSESSEES A PPEAL WAS FIXED FOR HEARING ON 07-05-2012. THOUGH THE NOTICE WAS RECEIV ED BY ONE SHRI SHAM PHULAWARE (ACCOUNTANT) BUT INADVERTENTLY SHRI PHULAW ARE FAILED TO INFORM THE DATE OF HEARING OF THE CASE TO THE ASSESSEE. 3. IT IS FURTHER STATED IN THE APPLICATION THAT DUE TO THE INADVERTENT MISTAKE ON THE PART OF SHRI PHULAWARE, THE ASSESSEE COULD NOT ATTEND THE HEARING OF THE CASE. IT IS PLEADED THAT THE ORDER PASSE D IN ITA NO. 233/PN/2011 DATED 06-07-2012 MAY BE RECALLED. THE AS SESSEE HAS ALSO FILED AFFIDAVIT OF SHRI SHAM PHULAWARE IN SUPPORT OF THE AVER MENTS MADE IN THE APPLICATION. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD. WE FIND THAT THE ASSESSEES APPLICATION WAS DISMISSED FOR WANT OF PROSE CUTION AS NOBODY WAS PRESENT ON 07-05-2012. AFTER CONSIDERING TH E REASONS GIVEN BY THE ASSESSEE IN THE APPLICATION, WE ARE OF THE OPINION T HAT THE ASSESSEE WAS PREVENTED FROM ATTENDING THE HEARING ON T HE DATE FIXED. WE THEREFORE IN THE INTEREST OF JUSTICE RECALL THE ORDER AND FIX THE APPEAL FOR MA NO.03/PN/2013 PARADISE CONSTRUCTION PUNE 2 HEARING ON MERIT ON 15-05-2013. NO SEPARATE NOTICE WILL BE ISSUED T O THE ASSESSEE OR TO THE DEPARTMENT. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 22.03.2013 SD/- SD/- (G.S. PANNU) (R.S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER RK/PS PUNE, DATED: 22 ND MARCH, 2013 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II , PUNE 4 THE CIT - II , PUNE 5 THE DR, ITAT, B BENCH, PUNE . 6 GUARD FILE. // TRUE COPY // BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, PUNE