Shri Venkatesh Developers, Pune V. Income-tax Officer,

MA 33/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1931 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A. NO.33/PN/2014 ARISING OUT OF ITA NOS.857 TO 860/PN/2012 (A.YS: 2003-04 TO 2006-07) SHRI VENKATESH DEVELOPERS FLAT NO.101, SHRI LAXMI VILLA 1170/32, REVENUE COLONY, SHIVAJI NAGAR, PUNE 411005 PAN: AARFS3027N APPLICANT VS. ITO, WARD 1(3), PUNE RESPONDENT APPLICANT BY : SHRI SUNIL GANOO RESPONDENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 02-05-2014 DATE OF PRONOUNCEMENT : 05-05-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL IN IT A NOS.857 TO 860/PN/2012 DATED 18-07-2013. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 18.07.2013, FOR WHICH NOTICE OF HEARIN G HAS NOT BEEN RECEIVED BY IT OR ANY OF ITS PARTNERS AND THER EFORE, IT COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE FI XED FOR HEARING. ACCORDINGLY, THE ASSESSEE HAD REQUESTED T O RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.857 TO 860/PN/2012 DATED 18-07-2013 AND DECIDE THE SAME ON MERITS. THE LEARNED DEPARTMENTAL REVENUE HAS NOT DI SPUTED THE FACTUAL POSITION. AFTER GOING THROUGH THE RIVA L SUBMISSIONS AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE OPINION THAT THERE WAS A REASONABLE AND SUFFICI ENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE THE TRIBUNAL. WE THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.857 TO 860/PN/2012 DATED 18-07-2013 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 30.07.2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE DAY 5 TH OF MAY, 2014. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 5 TH MAY, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A)-I, PUNE 4) THE CIT-I, PUNE 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, ITAT, PUNE.