M/s. Maya Entertainment Ltd., Mumbai V. Deputy Commissioner of Income-tax, Pune

MA 33/PUN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5808 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 28-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: S C TIWARI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.33/PUN/2020 (ARISING OUT OF ITA NO.1379/PUN/2016) ASSESSMENT YEAR : 2010-11 M/S.MAYA ENTERTAINMENT LTD., (FORMERLY KNOWN AS AVALON ACADEMY PVT. LTD.), APTECH HOUSE, A-65, MIDC, MAROL, ANDHERI (E), MUMBAI 400 093 PAN : AAFCA8287M VS. DCIT, CIRCLE-1(1), PUNE (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.C. TIWARI RESPONDENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 05.02.2021 DATE OF PRONOUNCEMENT : 05.02.2021 ORDER PER R.S.SYAL , VP : VIDE THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 31.10.2018, PASSED BY THE TRIBUNAL IN ITA NO.1379/PUN/2016. THE APPEAL OF THE ASSESSEE WAS DISM ISSED EX PARTE QUA THE ASSESSEE AS NO ONE APPEARED ON ITS BEHALF AT THE TIME OF HEARING ON 30.10.2018 DESPITE NOTICE. 2. THE VICE PRESIDENT OF THE APPELLANT COMPANY HAS SUBMITTED AN AFFIDAVIT DATED 15-01-2021 STATING THE REASONS WHICH LED TO N ON- M.A.NO.33/PUN/2020 M/S. MAYA ENTERTAINMENT LTD. 2 APPEARANCE BEFORE THE TRIBUNAL AND REQUESTED FOR RECALLING OF THE TRIBUNAL ORDER. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE R ECALLING OF THE SAID EX PARTE ORDER TO BE TAKEN UP FOR PASSING A FRESH ORDER ON MERITS. 3. HAVING HEARD THE PARTIES THROUGH VIRTUAL COURT AND PERUS ED THE RECORD, WE ARE CONVINCED THAT THE NON-APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING WAS PROMPTED DUE TO REASONS BEYOND ITS CONTROL. SUCH REASONS OF ABSENCE, AS GIVEN IN THE AFFIDAVIT, CONSTITU TE A REASONABLE CAUSE. CONVINCED WITH THE REASONABLENESS OF THE CAUSE FOR THE ABSENCE, WE RECALL THE IMPUGNED ORDER. THE REGIS TRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 16.03.2021. NO SEPARATE NOTICE OF HEARING NEED BE SENT TO THE PARTIES AS THE FRESH DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH FEBRUARY, 2021 SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE; DATED : 05 TH FEBRUARY, 2021 M.A.NO.33/PUN/2020 M/S. MAYA ENTERTAINMENT LTD. 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-1, PUNE 4. 5. 6. THE PR.CIT-I, PUNE , , B / DR B, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 05.02.2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 05.02.2021 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. *