Vilas Dattatray Bhambure, Solapur V. Joint Commissioner of Income-tax,

MA 42/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1920 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 22-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: ABHISHEK V SHIRSIKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S.PANNU, ACCOUNTANT MEMBER M.A. NO.42/PN/2014 ARISING OUT OF ITA NO.2301/PN/2012 (ASST. YEAR: 2007-08) VILAS DATTATRAY BHAMBURE PLOT NO.16/20 SANT GULAB BABA NAGAR TIWARI WASTI, MAJREWADI, SOLAPUR - 413225 PAN: AATPB1252E APPLICANT VS. JT.CIT, RANGE-1, SOLAPUR RESPONDENT APPLICANT BY : SHRI ABHISHEK V. SHIRSIKAR RESPONDENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 11-04-2014 DATE OF PRONOUNCEMENT : 28-04-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL IN IT A NO. 2301/PN/2012 DATED 25-09-2013. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 25.09.2013, FOR WHICH NOTICE OF HEARIN G WAS SENT TO ASSESSEE ON 11.09.2013. BUT AS PER LETTER RECEIVED BY THE ASSESSEE THE DATE OF FIRST HEARING OF THE APPEA L HAD BEEN FIXED ON 20.09.2013. ON THAT DAY, THERE WAS FAILUR E BY THE ASSESSEE TO MAKE A REQUEST FOR ADJOURNMENT, BUT DUE TO SOME UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE COULD NOT A TTEND ON 20.09.2013. HOWEVER, THE ASSESSEE REQUESTED FOR THE ADJOURNMENT THROUGH FAX ON 19.09.2013. AS THERE WA S SOME MISTAKE ON THE PART OF ASSESSEE AS WELL AS TRIBUNAL , THE ASSESSEE COULD NOT ATTEND BEFORE TRIBUNAL ON THE SP ECIFIED DATE. ACCORDINGLY, THE ASSESSEE HAD REQUESTED TO R ECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.2301/PN/2012 DATED 25-09-2013 AND DECIDE THE SAME ON MERITS IN VIEW OF AFORESAID FACTS AND CIRCUMSTANCES. THE LEARNED DEPA RTMENTAL REVENUE HAS NOT DISPUTED THE FACTUAL POSITION. AFT ER GOING THROUGH THE RIVAL SUBMISSIONS AND PERUSING THE MATE RIAL ON RECORD, WE ARE OF THE OPINION THAT THERE WAS A REAS ONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEF ORE THE TRIBUNAL. WE THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.2301/PN/2012 DATED 25-09-2013 AN D DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 09.07.2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE DAY 28 TH OF APRIL, 2014. SD/- SD/- (G.S.PANNU) (SHAILENDRA KUMAR YAD AV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED28TH APRIL, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A)-III, PUNE 4) THE CIT-III, PUNE 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, ITAT, PUNE.