Income-tax Officer, Ward - 1(3), Jalgaon V. Shyam Nandkishore Mundada, Jalna

MA 46/PUN/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0318 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 05-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE , , , BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / MA NO. 46 /PUN/201 8 (ARISING OUT OF ITA NO . 796 /PUN/201 5 ) / ASSESSMENT YEAR : 20 10 - 11 SHRI SHYAM NANDKISHORE MUNDADA, 1759, PARADGAON ROAD, PARTUR, DISTT. JALNA PAN : AWOPN8722H ....... / APP LICANT / V/S. THE INCOME TAX OFFICER, WARD 1(3), JALNA / RESPONDENT ASSESSEE BY : S HRI PARAG RATHI REVENUE BY : SHRI RAJESH GAWALI / DATE OF HEARING : 14 - 09 - 2018 / DATE OF PRONOUNCEMENT : 14 - 0 9 - 201 8 / ORDER PER VIKAS AWASTHY, JM : TH IS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE / APPLICANT FOR RECALLING EX - PARTE ORDER OF TRIBUNAL DATED 02 - 02 - 2018 IN ITA NO. 796/PUN/2015 FOR ASSESSMENT YEAR 2010 - 11. 2 MA NO. 46/PUN/2018, A.Y. 2010 - 11 2. SHRI PARAG RATHI APPEARING ON BEHALF OF THE ASSESSEE/APPLICANT SUBMITTED THAT THE ASSE SSEE IS A SENIOR CITIZEN. AFTER HEARING OF APPEAL ON 15 - 11 - 2017 , THE ASSESSEE WRONGLY NOTED THE NEXT DATE OF HEARING AS 02 - 02 - 2018 INSTEAD OF 01 - 02 - 2018. THE ASSESSEE COMMUNICATED THE DATE AS 02 - 02 - 2018 TO THE CHARTERED ACCOUNTANT WHO WAS REPRESENTING T HE ASSESSEE. TH US, ON ACCOUNT OF COMMUNICATION OF WRONG DATE THE AUTHORIZED REPRESENTATIVE OF ASSESSEE COULD NOT APPEAR ON THE DATE OF SCHEDULED HEARING I.E. 01 - 02 - 2018. WHEN THE AR VISITED THE TRIBUNAL ON 02 - 02 - 2018 IT TRANSPIRED THAT THE APPEAL WAS FIX ED FOR HEARING ON 01 - 02 - 2018 AND HAS ALREADY BEEN DISMISSED IN AN EX - PARTE PROCEEDINGS . 2.1 THE LD. AR SUBMITTED THAT THE ASSESSEE HAS PRIMA - FACIE GOOD CASE IN HIS FAVOUR. THE AUTHORI TIES BELOW HAVE ERRED IN MAKING THE ADDITION U/S. 69A OF THE ACT WITH OUT APPRECIATING THE DOCUMENTS ON RECORD. 3. ON THE OTHER HAND SHRI RAJESH GAWALI REPRESENTING THE DEPARTMENT VEHEMENTLY OPPOSED THE APPLICATION OF ASSESSEE. THE LD. DR SUBMITTED THAT THE ORDER OF TRIBUNAL IS WELL REASONED AND HENCE THE SAME SHOULD NOT BE RECALLED. 4. W E HAVE HEARD THE SUBMISSIONS MADE BY REPRESENTATIVES OF RIVAL SIDES . THE TRIBUNAL VIDE ORDER DATED 02 - 02 - 2018 HAS DISMISSED THE APPEAL OF ASSESSEE IN AN EX - PARTE PROCEEDINGS. TAKING INTO CONSIDERATION ENTIRETY OF FACTS AND IN THE INTEREST OF JUSTICE WE RECALL THE ORDER DATED 02 - 02 - 2018 . THE APPEAL OF ASSESSEE IS RESTORED TO ITS ORIGINAL NUMBER. 3 MA NO. 46/PUN/2018, A.Y. 2010 - 11 5. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 20 - 11 - 2018. SINCE, THE DATE OF HEARING HAS BEEN INFORMED TO BOTH THE SID ES PRESENT IN COURT, ISSUING OF SEPARATE NOTICE S IS DISPENSED WITH. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT AFTER HEARING OF THE MISCELLANEOUS APPLICATION ON FRIDAY, THE 14 TH DAY OF SEPTEMBER, 2018. SD/ - SD/ - ( / ANIL CHATURVEDI ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 14 TH SEPTEMBER, 2018 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - I , AURANGABAD 4. THE PR. COMMISSIONER OF INCOME TAX - 1, AURANGABAD 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE