Span S M Developers, Pune V. Income-tax Officer,

MA 37/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1731 (ITAT-PUNE)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 25-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Keywords: Bonafide mistake

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.37/PN/2014 ARISING OUT OF ITA NO.46/PN/2010 (ASST. YEAR: 2006-07) SPAN SM DEVELOPERS, A-1, LAXMI PARK SOCIETY, NEAR COLONY NURSING HOMES, NAVI PETH, PUNE 30 PAN: AAWFS7072G APPLICANT VS. I.T.O. WARD 3(1), PUNE RESPONDENT APPLICANT BY : SHRI KISHOR PHADKE RESPONDENT BY : SHRI P.L. PATHADE DATE OF HEARING : 07-03-2014 DATE OF PRONOUNCEMENT : 10-03-2014 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 NO. 46/PN/2010 DATED 20-05-2011. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 20.05.2011 FOR WHICH NOTICE WAS RECEIV ED BY HIM. THE ASSESSEE FURTHER STATED THAT THERE WAS MISCOMMUNICATION ON THE PART OF ASSESSEE AND HIS TH EN AUTHORIZED REPRESENTATIVE REGARDING THE DATE OF HEA RING, THEREFORE, NO ONE APPEARED FROM THE HIS SIDE. FURT HER, THE ASSESSEE STATED THAT HE CAME TO KNOW ABOUT THE SAME AFTER RECEIPT OF ORDER PASSED BY THIS TRIBUNAL FOR NON-AT TENDANCE AND HIS NON-ATTENDANCE WAS DUE TO BONAFIDE MISTAKE AND SUFFICIENT REASON AND SUBMITTED THAT THE ORDER PASS ED BY THE TRIBUNAL PASSED IN ITA NO.46/PN/2010 DATED 20-05-20 11 BE RECALLED AND THE SAME BE DECIDED ON MERITS. THE LE ARNED DEPARTMENTAL REVENUE HAS NOT DISPUTED THE FACTUAL P OSITION. AFTER GOING THROUGH THE RIVAL SUBMISSIONS AND PERUS ING THE MATERIAL ON RECORD, WE ARE OF THE OPINION THAT THER E WAS A REASONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE NO T TO APPEAR BEFORE THE TRIBUNAL. WE THEREFORE, RECALL TH E ORDER PASSED BY THE TRIBUNAL IN ITA NO.46/PN/2010 DATED 2 0-05- 2011 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HE ARING ON 24-06-2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 10 TH DAY OF MARCH, 2014. SD/- SD/- (R.K.PANDA) (SHAILENDRA KUMAR YADA V) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 10 TH MARCH, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A)-II, PUNE 4) THE CIT-II, PUNE 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY, ITAT, PUNE.