Sharad M Mutha, Ahmednagar V. Income-tax Officer, Ahmednagar

MA 4/PUN/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5746 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-06-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 04-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JHA
• Assessee Lawyers: HARI KRISHAN

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH , PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / M .A. NO.04/PUN/2017 (ARISING OUT OF ITA NO.972/PUN/2011) / ASSESSMENT YEAR : 2005-06 SHRI SHARAD MANSUKHLAL MUTHA, 83, MANIKNAGAR, NAGAR PUNE ROAD, AHEMDNAGAR. PAN : AFVPM3565Q. . / APPELLANT V/S INCOME - TAX OFFICER, WARD - I, AHMEDNAGAR. . / RESPONDENT / APPELLANT BY : SHRI HARI KRISHAN / RESPONDENT BY : SHRI MUKESH JHA / ORDER PER ANIL CHATURVEDI, AM : THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSES SEE AGAINST THE ORDER OF TRIBUNAL DATED 05.12.2012 IN RESPE CT OF APPEAL IN ITA NO.972/PN/2011 FOR A.Y. 2005-06 WHICH WAS DISMISSED BY THE COORDINATE A BENCH, PUNE ON ACCOUNT OF NON-PROSE CUTION OF APPEAL BY APPLYING THE RATIO OF MULTIPLAN (INDIA) (P.) LTD., [38 I TD 320]. NOW THE ASSESSEE MOVED THIS MA NO.4/PUN/2017, W HEREIN INTER-ALIA THE REASON FOR NONATTENDANCE OF THE DATE OF HEARING ON / DATE OF HEARING : 09.06.2017 / DATE OF PRONOUNCEMENT: 09.06.2017 2 MA.NO.04/PUN/2017 ARISING OUT OF ITA NO.972/PUN/2011 FOR AY.NO.2005-06 05.12.2012 WAS STATED TO BE NON-AVAILABILITY OF THE CHARTE RED ACCOUNTANT SHRI NIRAV CHOKSHI, ADVOCATE FROM AHMEDABA D DUE TO COMMUNICATION GAP AND THAT THE NON-APPEARANCE WAS NEIT HER INTENTIONAL OR DELIBERATE. THE LD.AR THEREFORE PRAYED THAT T HE APPEAL BE RECALLED TO MEET THE ENDS OF JUSTICE. LD.DR DID NOT S ERIOUSLY OBJECT TO THIS PRAYER OF ASSESSEE TO RECALL THE ORDER. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDER ING THE SUBMISSIONS MADE BY THE ASSESSEE IN THE MISCELLANEOUS APP LICATION, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON -APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE THEREFORE RE CALL THE ORDER OF THE ITAT, PUNE A BENCH DATED 05.12.2012 (SUPRA) AND DIRECT TH E REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 29.08.2017. S INCE THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH DAY OF JUNE, 2017. SD/- SD/ - ( VIKAS AWASTHY ) ( ANIL CHATURVEDI ) ' / JUDICIAL MEMBER #' / ACCOUNTANT MEMBER PUNE; ! DATED : 9 TH JUNE, 2017. YAMINI 3 MA.NO.04/PUN/2017 ARISING OUT OF ITA NO.972/PUN/2011 FOR AY.NO.2005-06 $%&'()(& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. THE CIT(A)-I, PUNE. #$% &&'( , ) '( , / DR, ITAT, A PUNE; %*+,/ GUARD FILE. / BY ORDER, // TRUE COPY // - ./01 / ASSISTANT REGISTRAR, ) '( , / ITAT, PUNE.