Shailesh Bansilal Singhavi, Aurangabad V. Income-tax Officer, Ward - 3 (2), Aurangabad

MA 35/PUN/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9880 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 21-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Miscellaneous Application No.35/PUN/2022 (arising out of ITA No.878/PUN/2019) Assessment Year : 2011-12 Shailesh Bansilal Singhavi, Plot No.D-3, N-4, CIDCO, Singhavi House, Aurangabad PAN : ADFPS5764B Vs. ITO, Ward-3(2), Aurangabad (Applicant) (Respondent) Miscellaneous Application Nos.36 to 38/PUN/2022 (arising out of ITA Nos.879 to 881/PUN/2019) Assessment Years : 2009-10 to 2011-12 Lalita Sharad Singhavi, Plot No.D-3, N-4, CIDCO, Singhavi House, Aurangabad PAN : AEPPS9522N Vs. ITO, Ward-3(2), Aurangabad (Applicant) (Respondent) Assessee by : Shri Hari Krishan Revenue by : Shri Ramnath P. Murkunde Date of Hearing : 21-10-2022 Date of Pronouncement : 21-10-2022 ORDER PER R.S.SYAL, VP : These Miscellaneous applications have been moved by two different assessees against the ex parte order qua them passed by the Tribunal on 23-12-2019 u/s 254(1) of the M.A.Nos.35 to 38/PUN/2022 2 Income-tax Act, 1961 (hereinafter called `the Act’) for the captioned assessment years. 2. The assessees in the Miscellaneous applications have submitted the reasons which led to their non-appearance before 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 assessees have filed the extant miscellaneous applications giving reasons as to why they could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, we are satisfied that they were prevented by a reasonable cause from attending the hearing. As such, the impugned order is recalled anent to the above appeals. The Registry is directed to fix the hearing of the appeals on 24-11-2022 as announced in the open court. No separate M.A.Nos.35 to 38/PUN/2022 3 notice of hearing be sent as the date was intimated to the parties. 4. In the result, the Miscellaneous applications are allowed. Order pronounced in the Open Court on 21 st October, 2022. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 21 st October, 2022 Satish आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-2, Aurangabad 4. The Pr. CIT-2, Aurangabad 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. // True copy // आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.Nos.35 to 38/PUN/2022 4 Date 1. Draft dictated on 21-10-2022 Sr.PS 2. Draft placed before author 21-10-2022 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. *