Shri Gaurav Jaydeep Shah, Pune V. DCIT cir-3 pune, Pune

MA 34/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8845 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-06-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 16-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. PADVEKAR JUDICIAL MEMBER AND SHRI R.K. PANDA ACCOUNTANT MEMBER MA NO. 34/PN/2012 ARISING OUT OF ITA NO. 986/PN/2010 (ASSTT.YEAR : 2003-04) GAURAV JAYDEEP SHAH, SNEH VILLA, F.NO.2, 905/10, DECCAN GYMKHANA, SHIVAJINAGAR, PUNE 411 004 PAN NO.ALUPS 8103P .. APPLICANT VS. DCIT CIRCLE-3,PUNE .. RESPONDENT APPELLANT BY : SRI NIKHIL PATHAK RESPONDENT BY : MS. ANN KAPTHUAMA DATE OF HEARING : 15-06-2012 DATE OF PRONOUNCEMENT : 15-06-2012 ORDER PER R.K. PANDA, AM THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MA FILED BY THE ASSESSEE COMPANY AND THE AFFIDAVIT FILED BY ITS ACC OUNTANT SUBMITTED THAT ALTHOUGH NOTICE OF HEARING WAS DULY RECEIVED BY THE ACCOUNTA NT HE INADVERTENTLY FAILED TO INFORM THE DATE OF HEARING OF THE CASE TO THE ASSES SEE OR THE TAX CONSULTANT FOR WHICH NOBODY COULD ATTEND THE TRIBUNAL ON THE DATE OF HEARING. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNA L SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO REPRESENT HIS C ASE ON MERIT. 2 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONS IDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON-APPEARANCE. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 01-08-2012 WHICH WAS ANNOUNCED IN THE OP EN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS A LLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 15-06- 2012 SD/- SD/- (R.S.PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 15-06-2012 SATISH COPY TO: 1) THE ASSESSEE 2) THE DCIT, CIRCLE-3, PUNE 3) THE ACIT, CIRCLE-3, PUNE 4) THE CIT(A)-II, PUNE. 5) THE CIT CONCERNED 6) THE D.R, A BENCH, I.T.A.T.,PUNE 7) GUARD FILE. BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, I.T.A.T., PUNE