M/s. H.B. Poojara, Ahmednagar V. Income-tax Officer, Ward - 1, Ahmednagar

MA 41/PUN/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4317 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-11-2018
• Assessment Year: 2006-2007
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHABANA PARVEEN
• Assessee Lawyers: HARI KRISHAN
• Keywords: Bonafide mistake

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / M .A. NO.41/PUN/2018 (ARISING OUT OF ITA NO.1034/PUN/2015) / ASSESSMENT YEAR : 2006-07 M/S. H.B. POOJARA, VIVEK K. BHANDARI, C/O. K.D. BHANDARI, M.G. ROAD, OPP. STRAWBERRY MALL, AHEMDNAGAR 414001. PAN : AACFH8333H. . / APPELLANT V/S THE INCOME TAX OFFICER, WARD-I, AHMEDNAGAR. . / RESPONDENT ASSESSEE BY : SHRI HARI KRISHAN. REVENUE BY : MS. SHABANA PARVEEN. / ORDER PER ANIL CHATURVEDI, AM : THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESS EE AGAINST THE ORDER OF TRIBUNAL DATED 12.01.2018 IN RESPECT OF APPEAL IN ITA NO.1034/PUN/2015 FOR A.Y. 2006-07. 2. BEFORE US, LD.A.R. REITERATED THE CONTENTS OF MISCELLANEOU S APPLICATION AND FURTHER SUBMITTED THAT THE CAPTIONED APP EAL WAS DISMISSED EX-PARTE. LD.A.R. HAS FILED THE SWORN AFFIDAVIT OF THE ASSESSEE, WHEREIN ASSESSEE INTER-ALIA EXPLAINED THE REASON S FOR NON- ATTENDANCE ON THE DATE OF HEARINGS TO BE NON-RECEIPT O F THE NOTICES BY / DATE OF HEARING : 08.03.2019 / DATE OF PRONOUNCEMENT: 12.03.2019. 2 THE ASSESSEE IN VIEW OF THE CHANGE OF ADDRESS MENTIONED IN FORM NO.36. THE LD.A.R. FURTHER CONTENDED THAT NON-APPEARANC E WAS NOT DUE TO ANY MALAFIDE INTENTION BUT WAS A BONAFIDE MISTAKE. H E THEREFORE SUBMITTED THAT IN THE INTERESTS OF JUSTICE THE ORDER BE RECALLED AND ASSESSEE BE GRANTED AN OPPORTUNITY FOR HEA RING. LD.D.R. DID NOT CONTROVERT THE SUBMISSION OF LD.A.R. BUT HOWEVER O BJECTED TO THE PRAYER OF ASSESSEE TO RECALL THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDER ING THE SUBMISSIONS MADE BY THE APPLICANT IN THE MISCELLANEOUS APPLIC ATION AND THE CONTENTS OF AFFIDAVIT PLACED ON RECORD, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE THE EX-PARTE ORDER PASSED B Y THE TRIBUNAL ON 12.01.2018 NEEDS TO BE RECALLED. WE THEREFORE RECALL THE ORDER IN ITA NO.1034/PUN/2015 DATED 12.01.2018 (SUPRA) AND DIRECT TH E REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 20.05.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSE E IS ALLOWED. ORDER PRONOUNCED ON 12 TH DAY OF MARCH, 2019. SD/- SD/- ( SUSHMA CHOWLA ) ( ANIL CHATURVEDI ) ' / JUDICIAL MEMBER #' / ACCOUNTANT MEMBER PUNE; DATED : 12 TH MARCH, 2019. YAMINI 3 $%&'()(& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A)-2, PUNE. CIT-I, PUNE. '#$ %%&',) &', *+ / DR, ITAT, SMC PUNE; $-.// GUARD FILE. / BY ORDER // TRUE COPY // 012%3&4 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.