Income-tax Officer, V. Shri Yashwant Ramchandra Gajjar, Nashik

MA 36/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1922 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-05-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 03-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A.NO.36/PN/2014 (ARISING OUT OF ITA NO. 212/PN/2010) (ASSTT.YEAR : 2001-02) ITO, WARD-1(2), NASHIK .. APPLICANT VS. SHRI YASHWANT RAMCHANDRA GAJJAR, VENICE B, NEW PANDIT COLONY, SHARANPUR ROAD, NASHIK-422001 .. RESPONDENT PAN NO.AAUPG5067F ASSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SMT. S. PRAVEENA DATE OF HEARING : 09-05-2014 DATE OF PRONOUNCEMENT : 09-05-2014 ORDER PER R.K. PANDA, AM : THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION S REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSIN G THE APPEAL OF THE REVENUE FOR NON-APPEARANCE OF THE ASSESSEE. 2. THE LD. DEPARTMENTAL REPRESENTATIVE REFERRING TO THE MISCELLANEOUS APPLICATION SUBMITTED THAT ALTHOUGH THIS APPEAL WAS FILED BY THE REVENUE, THE TRIBUNAL FOLLOWING THE DECISION IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REP ORTED IN 223 ITR 480 DISMISSED THE APPEAL FOR NON-APPEARANCE OF THE ASSE SSEE. SINCE THE REVENUE WAS NOT AT FAULT AND THE TRIBUNAL HAS ERRON EOUSLY DISMISSED THE 2 APPEAL OF THE REVENUE FOR NON-APPEARANCE OF THE ASS ESSEE THE ORDER OF THE TRIBUNAL SHOULD BE RECALLED. 3. THE LD. COUNSEL FOR THE ASSESSEE FAIRLY CONCEDED THAT HE HAS NO OBJECTION IF THE ORDER OF THE TRIBUNAL IS RECALLED AND THE APPEAL IS DECIDED ON MERIT. 4. AFTER HEARING BOTH THE SIDES, WE FIND THE TRIBUN AL INADVERTENTLY HAS DISMISSED THE APPEAL OF THE REVENUE FOR NON-APPEARA NCE OF THE ASSESSEE. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 05-08-2014 WHICH WAS ANNOUNCED IN THE OP EN COURT. IT WAS FURTHER ANNOUNCED THAT NO SEPARATE NOTICE OF HEARIN G SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. ACCORDINGLY, THE MISCELLA NEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 09 TH MAY, 2014. SD/- SD/- (R.S.PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED : 09 TH MAY, 2014 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A)-I, NASHIK 4. THE CIT-I, NASHIK 5. D.R. B BENCH, PUNE 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE