Ramchandra Reddy, Nashik V. Assistant Commissioner of Income tax, Pune

MA 47/PUN/2022

AI Insights

The case involves Shri Ramchandra Reddy, the appellant, who filed Miscellaneous Applications against an ex-parte order passed by the Income Tax Appellate Tribunal in Pune for the assessment years 1998-99, 1999-2000, and 2001-02. The ex-parte order was issued due to the non-appearance of the assessee at the hearing. The assessee contended that he did not receive the notice for the hearing scheduled on 13.06.2018. However, the Tribunal, upon reviewing the evidence, specifically a photocopy of the notice acknowledgement, concluded that the notice was indeed received by the assessee. As a result, the Tribunal dismissed the applications, stating that the assessee failed to demonstrate any sufficient and reasonable cause for his absence at the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137614 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-05-2023
• Assessment Year: 1999-2000
• Appeal Filed On: 21-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. Nos.46 to 48/PUN/2022 (Arising out of ITA Nos.1148 to 1150/PUN/2017) Assessment Years : 1998-99, 1999-2000 & 2001-02 Shri Ramchandra Reddy, Flat No.16, Gurukrupa Heights, Vadjai Mata Nagar, Makhamalabad Road, Panchvati, Nashik-422003. PAN : ABCPR6636E Vs. ACIT, Central Circle-2(1), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: These are the Miscellaneous Applications filed by the assessee seeking the recall of the ex-parte order passed by this Tribunal in ITA Nos.1148 to 1150/PUN/2017 for A.Ys. 1998-99, 1999-2000 and 2001-02 dated 22.06.2018 on the ground that the notice of hearing of the appeals, posting matters for the hearing on 13.06.2018, was not received by the assessee. Therefore, it is prayed that the impugned order of this Tribunal (supra) be recalled for fresh hearing. Assessee by : Shri Vardhaman Jain Revenue by : Shri Suresh Gaikwad Date of hearing : 19.05.2023 Date of pronouncement : 24.05.2023 MA Nos.46 to 48/PUN/2022 2 2. I heard the rival submissions and perused the Miscellaneous Applications. I have carefully gone through the submissions made on behalf of the petitioner and also perused the material on record, which clearly shows that the notice of hearing of appeals was received by the assessee. A scanned photo copy of the acknowledgement of the notice of hearing is reproduced below :- 3. Therefore, I find that there is no sufficient and reasonable cause for non-appearance. The averments made in the MA Nos.46 to 48/PUN/2022 3 Miscellaneous Petitions are contrary to the fact that the hearing of notice was received by the assessee. Thus, I am of the considered opinion that the petitioner could not satisfy that he was prevented by sufficient and reasonable cause from causing the appearance before this Tribunal on the date of hearing. Therefore, I find that this not a fit case for recall of the impugned order of this Tribunal (supra). Accordingly, I do not find any merits in the Miscellaneous Petitions filed by the assessee. 4. In the result, all the above three captioned Miscellaneous Applications filed by the assessee stands dismissed. Order pronounced on this 24 th day of May, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 24 th May, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr. CIT, Central, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.