Ghanshyam M Kachi, Pune V. Assistant Commissioner of Income-tax, Circle - 6, Pune

MA 381/PUN/2022

AI Insights

The case involves Ghanshyam M. Kachi, the appellant, who filed Miscellaneous Applications seeking the recall of an order passed by the Income Tax Appellate Tribunal. The original order was related to an appeal and a cross-objection for the assessment year 2014-15. The appellant contended that he did not receive the notice of hearing for the appeal, which led to his absence and lack of knowledge about the proceedings. The Tribunal, upon reviewing the affidavit and the circumstances presented, found merit in the appellant's claim and decided to recall the previous order, allowing for a fresh adjudication of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137472 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 22-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. Nos.381 & 382/PUN/2022 (Arising out of ITA No.2127/PUN/2017 & C.O. No.11/PUN/2021) िनधाᭅरण वषᭅ / Assessment Year : 2014-15 Ghanshyam M. Kachi, 1101, Raviwar Peth, Pune- 411002. PAN : AQWPK4253H Vs. ACIT, Circle-6, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: These are the Miscellaneous Applications filed by the assessee seeking the recall of order passed by this Tribunal in ITA No.2127/PUN/2017 and C.O. No.11/PUN/2021 for A.Y. 2014-15 dated 06.04.2022 on the ground that the notice of hearing was not received by the appellant. It is further submitted that the appellant had no knowledge of advancement of hearing of the appeal vide order passed by Hon’ble Vice President of Income Tax Appellant Tribunal. Thus, it is prayed that the order passed by this Tribunal be recalled. In support of this contention, the appellant also filed an affidavit. Assessee by : Shri Vijay Kendhe Revenue by : Shri Ganesh B. Budruk Date of hearing : 21.04.2023 Date of pronouncement : 24.04.2023 MA Nos.381 & 382/PUN/2022 2 2. On the other hand, ld. CIT-DR has not controverted the averments made in the Miscellaneous Petition. 3. We are satisfied that the appellant is prevented by sufficient and reasonable cause from causing the appearance in this matter. Therefore, it is a fit case to recall the matter for fresh adjudication in accordance with law. Thus, the impugned order dated 06.04.2022 passed by this Tribunal is recalled and the Registry is directed to fix the appeal for hearing in due course. 4. In the result, both the Miscellaneous Applications filed by the assessee stands allowed. Order pronounced on this 24 th day of April, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 24 th April, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-4, Pune. 4. The Pr. CIT-3, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.