Azambhai Fakirbhai Pansare, Pune V. Deputy Commissioner of Income-tax,

MA 48/PUN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2897 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-01-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 22-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.48/PN/2014 (ARISING OUT OF ITA NO.1495/PN/2012) (ASSESSMENT YEAR : 2007-08) SHRI AZAMBHAI FAKIRBHAI PANSARE, SECTOR NO.27, PLOT NO.166, PCNTD, PUNE 411 044. PAN : AAYPP5451A . APPELLANT VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE- 9, PUNE. . RESPONDENT APPELLANT BY : MR. ABHAY AVCHAT RESPONDENT BY : MR. RAJESH DAMOR DATE OF HEARING : 23-01-2015 DATE OF PRONOUNCEMENT : 25-02-2015 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN PR EFERRED BY THE ASSESSEE WITH RESPECT TO THE ORDER OF THE TRIBUNAL IN ITA NO.1495/PN/2012 DATED 22.10.2013 WHERE THE APPEAL OF THE ASSESSEE H AD BEEN DISMISSED EX-PARTE . IN ITS ORDER DATED 22.10.2013 (SUPRA) THE TRIBUN AL GRANTED LIBERTY TO THE ASSESSEE TO MOVE APPLICATION FOR RECALLING OF T HE SAID ORDER AFTER SHOWING THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING B EFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. 2. BY WAY OF THE PRESENT PETITION, ASSESSEE HAS PRA YED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 22.10.2013 (SUP RA) DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE ON ACCOUNT OF NON- APPEARANCE BY THE ASSESSEE ON THE APPOINTED DATE OF HEARING. 3. THE PETITIONER HAS EXPLAINED THE CIRCUMSTANCES I N WHICH HE COULD NOT PUT IN APPEARANCE BEFORE THE TRIBUNAL ON THE APPOIN TED DATE OF HEARING AND MA NO.48/PN/2014 THE SAME IS DULY AVERRED BY WAY OF AN AFFIDAVIT DAT ED 22.01.2015, WHICH IS ON RECORD. 4. CONSIDERING THE REASONS ADVANCED, THERE WAS SUFF ICIENT CAUSE FOR THE NON-APPEARANCE BY THE ASSESSEE AT THE TIME OF HEARI NG, AND THEREFORE WE DEEM IT FIT AND PROPER TO RECALL THE EX-PARTE ORDER DATED 22.10.2013 (SUPRA). THE CAPTIONED APPEAL IS DIRECTED TO BE LISTED FOR H EARING BEFORE THE REGULAR BENCH ON 07.05.2015 TO BE ADJUDICATED ON MERITS AS PER LAW. 5. SINCE THE ABOVE DATE OF HEARING HAS BEEN ANNOUNC ED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMEN T OF ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 6. IN THE RESULT, THE CAPTIONED MISCELLANEOUS APPLI CATION IS ALLOWED, AS ABOVE. ORDER PRONOUNCED ON 25 TH FEBRUARY, 2015. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 25 TH FEBRUARY, 2015. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-V, PUNE; 4) THE CIT-V, PUNE; 5) THE DR A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// ASSISTANT REGISTRAR I.T.A.T., PUNE