Shri Hirachand Raichand Pagariya, Pune V. ITO wd- 2(1) Pune., Pune

MA 48/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8844 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-06-2012
• Assessment Year: misc
• Appeal Filed On: 16-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, J.M. AND SHRI R.K. PANDA, A.M. M.A. NO. 48/PN/2012 (ARISING OUT OF I.T.A. NO.1201/PN/2010) (A.Y. 2000-01) SHRI HIRACHAND RAICHAND PAGARIYA, 45, RUTURAJ SOCIETY, SATARA ROAD, PUNE 411 037 PAN ABKPP5224G .. APPE LLANT VS. I.T.O. WARD 2(1) PUNE .. RESP ONDENT APPELLANT BY: SHRI KISHOR PH ADKE RESPONDENT BY: MS. ANN KAPTHUAMA DATE OF HEARING : 15-6-2012 DATE OF PRONOUNCEMENT:15-6-2012 ORDER PER SHAILENDRA KUMAR YADAV, JM THESE MISCELLANEOUS APPLICATION HAVE BEEN FILED BY THE ASSESSEE AGAINST ORDER OF THE TRIBUNAL PASSED IN IT A NO. 1201/PN/2010 FOR A.Y. 2000-01 DATED 30-12-2011 DISM ISSING THE APPEAL OF THE ASSESSEE EX PARTE. 2. REGARDING NON-ATTENDANCE ON THE DATE OF HEARING, IT WAS SUBMITTED THAT THE NOTICE WAS NOT RECEIVED BY ASSES SEE AND HE WAS TOTALLY UNAWARE OF THE FACT THAT THE HEARING IS FIXED ON 29/12/2011. THE EXISTING COUNSEL THOUGHT THAT DIF FERENT COUNSEL WILL BE APPOINTED BY THE ASSESSEE, WHEREAS, THE ASSESSEE THOUGHT THAT THE EXISTING CA WILL ADDRESS THE ISSUE. THEREFORE, ON THE DATE OF HEARING NO ONE APPEARED F ROM THE ASSESSEES SIDE FOR REPRESENTING THE CASE. 3. THE ASSESSEE THEREFORE, REQUESTED THAT THE ORDER OF THE TRIBUNAL PASSED IN ITA NO. 1201/PN/2010 FOR A.Y. 20 00-01 M.A. NO. 48/PN/2012 (ARISING OUT OF I.T.A. NO.1201/PN/2010) (A.Y. 2000-01) SHRI HIRACHAND RAICHAND PAGARIYA 2 DATED 30-12-2011 SHOULD BE SET ASIDE AND THE APPEAL BE HEARD ON MERIT. 4. ON THE OTHER HAND, THE LEARNED DR SUPPORTED THE ORDER OF THE TRIBUNAL. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND FORCE IN THE SUBMISSIONS OF THE ASSESSEE THAT HE WAS PREVENTED FROM ATTENDING BEFORE THE TRI BUNAL ON THE DATE OF HEARING. SO, IN THE INTEREST OF JUSTIC E, WE RECALL OUR ORDER PASSED IN ITA NO. 1201/PN/2010 FOR A.Y. 2000- 01 DATED 30-12-2011 AND DIRECT THE REGISTRY TO FIX THE SE APPEALS FOR HEARING 25-07-2012. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. ORDER IS ALREADY PRONOUNCED IN THE OPEN COURT IMMEDIATELY ON CONCLUSION OF THE HEARING ON 15 TH JUNE, 2012. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED: 15 TH MAY 2012 ASHWINI COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A)- II PUNE 4. CIT-III PUNE 5. THE D.R, PUNE BENCH TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, PUNE BENCH, PUNE