Leelavati Vijaykumar Kotecha, Jalgaon V. Assistant Commissioner of Income-tax, Central Circle -2(1), Nashik

MA 48/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2786 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-11-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 09-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JAYEGOBINDA PALAI
• Keywords: Principle of natural justice
• Section: 10; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / MA NO S.47 & 48 /PUN/201 8 (ARISING OUT OF ITA NO S . 1 296 & 1297 /PUN/201 6 ) / ASSESSMENT YEAR S : 20 10 - 11 & 2012 - 13 LEELAVATI VIJAYKUMAR KOTECHA, 4, TEACHERS COLONY, RING ROAD, JALGAON 425001 PAN : ALVPK4435H ....... / APP LICANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NASHIK / RESPONDENT ASSESSEE BY : SHRI JAYEGOBINDA PALAI REVENUE BY : SHRI PANKAJ GARG / DATE OF HEARING : 30 - 11 - 2018 / DATE OF PRONOUNCEMENT : 27 - 0 2 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH ESE TWO MISCELLANEOUS APPLICATION S HAVE BEEN FILED BY THE ASSESSEE U/S. 254(2) O F THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) SEEKING RECALLING OF EX - PARTE ORDER IN ITA NOS. 1296 & 1297/PUN/2016 DECIDED ON 26 - 04 - 2018. 2 MA NOS.47 & 48/PUN/2018, A.YS. 2010 - 11 & 2012 - 13 2. SHRI JAYEGOBINDA PALAI APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE ORDER WAS PASSED BY THE TRIBUNAL IN EX - PARTE PROCEEDINGS. THE ASSESSEE /AUTHORIZED REPRESENTATIVE OF ASSESSEE COULD NOT APPEAR BEFOR E THE TRIBUNAL ON DATE FIXED FOR HEARING DUE TO MISCOMMUNICATION OF DATES. THE LD. AR SUBMITTED THAT IF AN OPPORTUNITY IS GRANTED TO THE ASSESSEE, THE ASSESSEE WOULD ENSURE THAT THE APPEAL PROCEEDING ARE ATTENDED IN A DILIGENT MANNER. THE LD. AR FURTHER CONTENDED THAT THE ASSESSEE WOULD SUFFER IRREPARABLE LOSS IF , THE APPEALS DECIDED EX - PARTE ARE NOT RE - FIXED FOR HEARING ON MERITS. 3. ON THE OTHER HAND SHRI PANKAJ GARG REPRESENTING THE DEPARTMENT VEHEMENTLY OPPOSED THE MISCELLANEOUS APPLICATIONS FIL ED BY THE ASSESSEE FOR RECALLING THE TRIBUNAL ORDER. THE LD. DR SUBMITTED THAT THE ORDER OF TRIBUNAL IS WELL REASONED AND JUSTIFIED , T HEREFORE, THERE IS NO REASON TO RECALL THE SAME. 4. BOTH SIDES HEARD. THE TRIBUNAL VIDE ORDER DATED 26 - 04 - 2018 DECIDE D FOUR APPEALS OF THE ASSESSEE I.E. ITA NOS. 1294 TO 1297/PUN/2016 FOR ASSESSMENT YEARS 2007 - 08, 2008 - 09, 2010 - 11 AND 2012 - 13 VIDE COMPOSITE ORDER. THE FIRST TWO APPEALS OF ASSESSEE I.E. ITA NOS. 1294 & 1295/PUN/2016 FOR ASSESSMENT YEARS 2007 - 08 AND 2008 - 09 WERE ALLOWED. THE LATER APPEALS I.E. ITA NOS. 1296 & 1297/PUN/2016 FOR ASSESSMENT YEARS 2010 - 11 AND 2012 - 13 WERE DISMISSED IN AN EX - PARTE PROCEEDINGS. 5. AFTER HEARING THE LD. AR WE ARE SATISFIED THAT NON - APPEARANCE OF THE ASSESSEE OR HIS AR ON THE DATE FIXED FOR HEARING I.E. 03 - 04 - 2018 WAS UNINTENTIONAL. THE PRINCIPLES OF NATURAL JUSTICE DEMAND THAT NO ONE SHOULD BE CONDEMNED UNHEARD. ACCORDINGLY, THE TRIBUNAL ORDER DATED 26 - 3 MA NOS.47 & 48/PUN/2018, A.YS. 2010 - 11 & 2012 - 13 04 - 2018 QUA ITA NOS. 1296 & 1297/PUN/2016 FOR ASSESSMENT YEARS 2010 - 11 AN D 2012 - 13 , RESPECTIVELY IS RECALLED . THE APPEALS ARE RESTORED TO THEIR ORIGINAL NUMBERS. 6. THE REGISTRY IS DIRECTED TO FIX BOTH THE APPEALS I.E. ITA NOS. 1296 & 1297/PUN/2016 FOR HEARING ON 24 - 04 - 2019 AFTER INFORMING BOTH THE SIDES. 7. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON WEDNESDAY, T HE 27 TH DAY OF FEBRUARY, 2019. SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 27 TH FEBRUARY, 2019. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 12, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL, NASHIK 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE