Satyanarayan Agrawal, Aurangabad V. Income-tax Officer, Ward - 1(2), Aurangabad

MA 32/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4852 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHISH BHATTAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . ., MISCELLANEOUS APPLICATION NOS.32 & 33/PUN/2019 (ITA NOS.2183 & 2184/PUN/2017) ASSESSMENT YEARS : 2009-10 & 2010-11 SHRI SATYANARAYAN AGRAWAL, BLOCK NO.88, MAHESH INDUSTRIES, MIDC CHIKALTHANA, AURANGABAD PAN : AAPPA5485N VS. ITO, WARD-1(2), AURANGABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI ASHISH BHATTAD DEPARTMENT BY : SHRI SHASHANK DEOGADKAR DATE OF HEARING : 09.08.2019 DATE OF PRONOUNCEMENT : 09.08.2019 ORDER PER R.S.SYAL , VP : VIDE THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 14.11.2018, PASSED BY THE TRIBUNAL IN ITA NOS.2183 & 2184/PUN/2017. THE APPEALS OF THE ASSESS EE WERE DISMISSED IN LIMINE AS NO ONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON 13.11.2018. M.A.NOS.32 & 33/PUN/2019 SATYANARAYAN AGRAWAL 2 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICATIONS THAT DUE TO NON RECEIPT OF NOTICE THE ASSESSEE COULD NOT APPEAR BEFO RE THE TRIBUNAL. AN AFFIDAVIT HAS BEEN FILED IN THIS REGARD. THE LD . DR DID NOT SERIOUSLY OBJECT TO THE RECALLING OF THE SAID EX PARTE ORDER TO BE TAKEN UP FOR PASSING FRESH ORDER (S) ON MERITS. 3. HAVING HEARD THE PARTIES AND PERUSED THE RECORD, I AM CONVINCED THAT THE NON-APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING WAS PROMPTED DUE TO REASONS BEYOND HIS CONTROL. SUCH REASONS OF ABSENCE, AS GIVEN IN THE AFFIDAVIT, CONSTITUTE A R EASONABLE CAUSE. BEING CONVINCED WITH THE REASONABLENESS OF THE CAU SE FOR THE ABSENCE, I RECALL THE IMPUGNED ORDER. THE REGISTRY IS DIRE CTED TO FIX THE APPEALS FOR HEARING ON 25.09.2019. NO SEPARATE NOTIC E OF HEARING NEED BE SENT TO THE PARTIES AS THE DATE OF HEARING W AS ANNOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.08.2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 09 TH AUGUST, 2019 M.A.NOS.32 & 33/PUN/2019 SATYANARAYAN AGRAWAL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-I, AURANGABAD 4. 5. 6. THE PR.CIT-I, AURANGABAD , , SMC / DR SMC, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 09-08-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 09-08-2019 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. *