Anil Shamandas Aswani, Pune V. Assistant Commissioner of Income-tax,

MA 45/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1925 (ITAT-PUNE)
• Duration Of Justice: 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 22-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Assessee Lawyers: NILESH KHANDELWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S.PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A.NO.45/PN/2014 (ARISING OUT OF ITA NOS. 1991 AND 1992/PN/2012) (ASSTT.YEARS : 2006-07 AND 2007-08) ANIL SHAMANDAS ASWANI, C/O. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411001 PAN NO. AEHPA 4916N .. APPLICANT VS. ACIT, CENTRAL CIRCLE-1(1), PUNE .. RESPONDENT M.A.NO.46/PN/2014 (ARISING OUT OF ITA NOS. 1993 & 1994/PN/2012) (ASSTT.YEAR : 2006-07AND2007-08) RAJKUMAR SHAMANDAS ASWANI C/O. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411001 PAN NO. AEZPA 7340C SHRICHAND SHAMANDAS ASWANI, C/O. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411001 PAN NO. AEHPA 1627G .. APPLICANTS VS. ACIT, CENTRAL CIRCLE1(1), PUNE .. RESPONDENT M.A.NO.47/PN/2014 (ARISING OUT OF ITA NO. 1995/PN/2012) (ASSTT.YEAR : 2007-08) SATISH SHAMANDAS ASWANI, C/O. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411001 PAN NO. AEVPA 4467N .. APPLICANT 2 VS. ACIT, CENTRAL CIRCLE1(1), PUNE .. RESPONDENT APPLICANTS BY : SHRI NILESH KHANDELWAL RESPONDENT BY : SHRI P.L.PATHADE DATE OF HEARING : 11-04-2014 DATE OF PRONOUNCEMENT : 11-04-2014 ORDER PER R.K. PANDA, AM : THE RESPECTIVE ASSESSEES THROUGH THE MISCELLANEOUS APPLICATIONS HAVE REQUESTED THE TRIBUNAL TO RECALL THE EXPARTE O RDER PASSED BY IT DISMISSING THE APPEALS FOR NON-APPEARANCE ON THE DA TE OFHEARING. 2. THE LD. COUNSEL FOR THE ASSESSEE APPEARING FOR T HE ABOVE ASSESSEES SUBMITTED THAT DUE TO NON-SERVICE OF NOTICE OF HEAR ING BY THE TRIBUNAL THE ASSESSEES COULD NOT APPEAR BEFORE THE TRIBUNAL ON T HE DATE OF HEARING. HE SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA LS OF THE ASSESSEES FOR NON-APPEARANCE AND HAS NOT DECIDED THE APPEALS ON MERIT. HE SUBMITTED THAT THE ORDER OF THE TRIBUNAL BE RECALLED AND THE ASSESSEES SHOULD BE GIVEN AN OPPORTUNITY TO REPRESENT THEIR CASES AS THEY ARE VERY MUCH INTERESTED IN PROSECUTING THE APPEALS FILED BY THEM. 3. AFTER HEARING BOTH SIDES AND AFTER GOING THROUGH THE CONTENTS OF THE MISCELLANEOUS APPLICATIONS FILED BY THE ABOVE ASSES SEES WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEES FOR NON- APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, R ECALL THE ORDER OF THE TRIBUNAL AND THE APPEALS ARE FIXED FOR HEARING ON 0 9-07-2014 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE SIDES AG REED. ACCORDINGLY, THE MISCELLANEOUS APPLICATIONS FILED BY THE RESPECTIVE ASSESSEES ARE ALLOWED. 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE AFOREMENTIONED ASSESSEES ARE ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 11 TH DAY OF APRIL, 2014. SD/- SD/- (R.S.PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED : 11 TH APRIL, 2014 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A)-I, PUNE 4. THE CIT-I, PUNE 5. D.R. B BENCH, PUNE 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE