Manasi sales Pvt. Ltd., Pune V. ITO Wd. 11(1), Pune

MA 39/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6741 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 02-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D KARUNAKARA RAO, ACCOUNTANT MEMBER M.A NO 39/PN/2011 (IN ITA NO. 1096/PN/09 (ASSTT. YEARS: 2005-06) MANASI SALES PVT. LTD.,, .. APPLICAN T 42/2-B, MAHARASHTRA HOUSING SOCIETY, PLOT NO 23, PUNE 411 023 VS. INCOME-TAX OFFICER, .. RESPONDENT WARD-11(1) PUNE APPLICANT BY: SMT J R CHA NDEKAR RESPONDENT BY: SHRI SANJAY SINGH ORDER PER D KARUNAKARA RAO, AM BY THIS MISCELLANEOUS APPLICATION, THE APPLICANT-ASSESSEE HAS REQUESTED THAT THE EX PARTE ORDER DATED 20.01.2011 PASSED BY TH E TRIBUNAL IN ITA NO 1096/PN/09 MAY BE RECALLED, AS THE ASSESSEE COULD NOT ATT END BEFORE THE TRIBUNAL ON THE DATE OF HEARING FOR VALID AND SUFFICI ENT REASONS. THE LEARNED COUNSEL FOR THE APPLICANT-ASSESSEE SUBMITTED THAT THE ASSE SSEE COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL ON 19.1.2011, AS TH E NOTICE OF HEARING WAS NOT RECEIVED BY IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THR OUGH THE MISCELLANEOUS APPLICATION OF THE ASSESSEE CAREFULLY. AFTER CONSIDERING T HE SUBMISSIONS OF BOTH THE PARTIES CAREFULLY, WE ARE OF THE CONSIDERED OPINI ON THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING THE HEARI NG OF THE APPEAL ON 19.01.2011. ACCORDINGLY, WE RECALL OUR ORDER DATED 20 .01.2011 AND RESTORE THE 2 APPEAL. THE DATE OF HEARING OF THE APPEAL IS FIXED ON 16.08.2011 AND THE REGISTRY IS DIRECTED TO ISSUE NOTICE TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOW ED. DECISION PRONOUNCED IN THE OPEN COURT ON 13 TH DAY OF JULY, 2011 SD/- SD/- (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER (D KARUNAKARA RAO) ACCOUNTANT MEMBER PUNE: DATED: 13 TH JULY, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE CIT(A)-I, PUNE 4. THE CIT-I, PUNE 5. THE D.R, A BENCH, PUNE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE