Gateway Internet Protocol Management Pvt. Ltd., Pune V. Principal Commissioner of Income-tax : 1, Pune

MA 31/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7166 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 20-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SHABANA PARVEEN
• Assessee Lawyers: KETAN DHOOT
• Section: 201; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, J UDICIAL MEMBER . / MA NO. 31 /PUN/201 9 (ARISING OUT OF ITA NO. 1600 /PUN/201 6 ) / ASSESSMENT YEAR : 20 11 - 12 M/S. GATEWAY INTERNET PROTOCOL MANAGEMENT PVT. LTD., 797/4, JANHAVI BHANDARKAR INSTITUTE ROAD, ERANDWANE, PUNE 411004 PAN : AABCG9575G ....... / APPELLANT / V/S. THE PR. COMMISSIONER OF INCOME TAX - 1, PUNE / RESPONDENT ASSESSEE BY : SHRI KETAN DHOOT REVENUE BY : M RS. SHABANA PARVEEN / DATE OF HEARING : 26 - 07 - 201 9 / DATE OF PRONOUNCEMENT : 26 - 0 7 - 2019 / ORDER PER VIKAS AWASTHY, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE U/S. 254(2) O F THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR 2 MA NO. 31/PUN/2019, A.Y. 2011 - 12 RECALLING THE EX - PARTE ORDER OF TRIBUNAL DATED 06 - 11 - 2018 IN THE AFOREMENTIONED APPEAL BY THE ASSESSEE. 2. SHRI KETAN DHOOT APPEARING ON BEHALF OF THE ASSESSEE HAS FILED AN AFFIDAVIT CITING REASONS FOR NON - APPEARANCE OF AUTHORIZED REPRESENTATIVE OF THE ASSESSEE/APPELLANT ON THE DATE OF HEARING OF APPEAL I.E. 06 - 11 - 2018. THE LD. AR SUBMITTED THAT NON - APPEARANCE OF THE AUTHORIZED REPRESENTATIVE OF ASSESSEE ON THE SCHEDULE DATE OF HEARING WAS ON ACCOUNT OF MISCOMMUNICATION BETWEEN THE ASSESSEE AND ITS CHARTERED ACCOUNTANT SHRI MANISH SOMANI. 3. ON THE OTHER HAND MRS. SHABANA PARVEEN REPRESENTING THE DEPARTMENT VE HEMENTLY OPPOSED THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE/APPELLANT FOR RECALLING THE ORDER. 4. WE HAVE HEARD THE SUBMISSIONS MADE BY THE REPRESENTATIVE OF RIVAL SIDES AND HAVE EXAMINED THE AFFIDAVIT FILED ON BEHALF OF ASSESSEE EXPLAINING THE REASONS FOR NON - ATTENDANCE OF PROCEEDINGS BEFORE THE TRIBUNAL ON THE SCHEDULE D DATE OF HEARING I.E. 06 - 11 - 2018. AFTER EXAMINING THE SAME, WE ARE SATISFIED THAT NON - APPEARANCE OF AUTHORIZED REPRESENTATIVE ON 06 - 11 - 2018 WAS NOT DELIBERATE OR WILLFUL . IN THE INTEREST OF JUSTICE, THE EX - PARTE ORDER DATED 06 - 11 - 2018 IS RECALLED AND THE APPEAL OF ASSESSEE/APPELLANT IS RESTORED TO ITS ORIGINAL NUMBER. 5. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING IN DUE COURSE AFTER INTIMATING BOTH THE SIDES. 3 MA NO. 31/PUN/2019, A.Y. 2011 - 12 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 26 TH DAY OF JU LY , 201 9 . SD/ - SD/ - ( R.S. SYAL ) (VIKAS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 26 TH JU LY , 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE PR. COMMISSIONER OF INCOME TAX - 1, PUNE 4 . , , , / DR, ITAT, A BENCH, PUNE. 5 . / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE