Shriram Cooperative Bank Limited, Nashik V. Income-tax Officer, Ward - 1(3), Nashik

MA 40/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2101 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DHIRAJ S DANDGAVAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . ., MISCELLANEOUS APPLICATION NO.40/PUN/2019 (ITA NO.2026/PUN/2017) ASSESSMENT YEAR : 2014-15 SHRIRAM COOPERATIVE BANK LIMITED, SHRIRAM BANK, MARKET YARD SHOPPING CENTRE, DINDORI ROAD, PANCHAVATI, NADHIK 422 003 PAN : AAAAS3118A VS. ITO, WARD-1(3), NASHIK (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI DHIRAJ S. DANDGAVAL DEPARTMENT BY : SHRI MANOJ KUMAR DATE OF HEARING : 06.09.2019 DATE OF PRONOUNCEMENT : 06.09.2019 ORDER PER R.S.SYAL , VP : VIDE THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 04.12.2018, PASSED BY THE TRIBUNAL IN ITA NO.2026/PUN/2017. THE APPEAL OF THE ASSESSEE WAS DISM ISSED IN LIMINE AS NO ONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TI ME OF HEARING ON 04.12.2018. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICATION THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE M.A.NO.40/PUN/2019 SHRIRAM COOPERATIVE BANK LIMITED 2 HEARING BEFORE THE TRIBUNAL DUE TO UNAVOIDABLE PERSONAL OB LIGATIONS. AN AFFIDAVIT HAS BEEN FILED IN THIS REGARD. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE RECALLING OF THE SAID EX PARTE ORDER TO BE TAKEN UP FOR PASSING FRESH ORDER ON MERITS. 3. HAVING HEARD THE PARTIES AND PERUSED THE RECORD, I AM CONVINCED THAT THE NON-APPEARANCE BY THE LD. AR ON THE DA TE OF HEARING WAS PROMPTED DUE TO REASONS BEYOND HIS CONTROL. SUCH REASON OF ABSENCE, AS GIVEN IN THE AFFIDAVIT, CONSTITUTES A REASONABLE CAUSE. BEING CONVINCED WITH THE REASONABLENESS OF THE CAU SE FOR THE ABSENCE, I RECALL THE IMPUGNED ORDER. THE REGISTRY IS DIRE CTED TO FIX THE APPEAL FOR HEARING ON 06.11.2019. NO SEPARATE NOTIC E OF HEARING NEED BE SENT TO THE PARTIES AS THE DATE OF HEARING WAS ANN OUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06-09-2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 06 TH SEPTEMBER, 2019 M.A.NO.40/PUN/2019 SHRIRAM COOPERATIVE BANK LIMITED 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-I, NASHIK 4. 5. 6. THE PR.CIT-I, NASHIK , , SMC / DR SMC, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 06-09-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 06-09-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *