Appeal details
Counselvise Citation
[2023] 102 COUNSELVISE.COM (IT) 6799 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
09-07-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
06-07-2023
Assessment Year
2012-2013
Appeal Filed On
26-02-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Miscellaneous Application No.32/PUN/2023 (arising out of ITA No.1317/PUN/2017) Assessment Year : 2012-13 Classic Citi Investment Pvt. Ltd., The Westin, 36/3B, Koregaon Park, Annexe to Mundhwa Road, Ghorpadi, Pune – 411 001 PAN : AABCC7550P Vs. Pr.CIT-1, Pune (Applicant) (Respondent) Assessee by : Shri Sanket Joshi Revenue by : Shri Suhas Kulkarni Date of Hearing : 07-07-2023 Date of Pronouncement : 10-07-2023 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the assessee seeking to recall the order dated 11-09-2020 passed by the Tribunal in ITA No.1317/PUN/2017 in relation to the A.Y. 2012-13. 2. At the outset, the ld. AR submitted that the assessee could not attend the proceedings before the Tribunal because notices of hearing were sent by the Tribunal on the old address, despite the assessee furnishing its new address in the revised Form No. 36, and hence were not served on the assessee. The ld. AR submitted that the assessee received copy of the Tribunal order only on 02-09-2022 and hence M.A. was within the stipulated M.A.No.32/PUN/2023 Classic Citi Investment Pvt. Ltd., 2 time limit. Therefore, a prayer was made to recall the ex parte order passed by the Tribunal. 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, we are 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 for hearing on 14-08-2023, as announced in the open court on conclusion of the hearing. The ld. AR has waived the right to service of notice for such date. 4. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 10 th July, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 10 th July, 2023 Satish M.A.No.32/PUN/2023 Classic Citi Investment Pvt. Ltd., 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, Pune 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, 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 07-07-2023 Sr.PS 2. Draft placed before author 07-07-2023 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. *
AI Insights
The case involves Classic Citi Investment Pvt. Ltd., which filed a Miscellaneous Application seeking to recall an ex parte order issued by the Income Tax Appellate Tribunal, Pune. The application arose from ITA No.1317/PUN/2017 concerning the assessment year 2012-13. The assessee contended that they were unable to attend the Tribunal proceedings due to the Tribunal's failure to serve notice at the updated address provided in their revised Form No. 36. The Tribunal, upon reviewing the circumstances and the provisions of Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963, found the assessee's reasons valid and allowed the recall of the ex parte order.
