Milind Shivaji Dedge, Pune V. Deputy Commissioner of Income-tax, Circle - 6, Pune

MA 49/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1034 (ITAT-PUNE)
• Duration Of Justice: 9 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-01-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 20-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV GHEI
• Assessee Lawyers: D R BARVE
• Keywords: Bonafide mistake

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / M .A. NO.49/PUN/2018 (ARISING OUT OF ITA NO.721/PUN/2016) / ASSESSMENT YEAR : 2011-12 MILIND SHIVAJI DEDGE, AT AND POST KHADAKWASLA, TALUKA HAVELI, PUNE 411 041. PAN : AJZPD1342C. . / APPELLANT V/S THE DY.COMMISSIONER OF INCOME TAX CIRCLE 6, PUNE. . / RESPONDENT ASSESSEE BY : SHRI D.R. BARVE. REVENUE BY : SHRI SANJEEV GHEI. / ORDER PER ANIL CHATURVEDI, AM : THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSE E AGAINST THE ORDER OF TRIBUNAL DATED 07.02.2018 IN RESPEC T OF APPEAL IN ITA NO.721/PUN/2016 FOR A.Y. 2011-12. 2. BEFORE US, LD.A.R. INTER-ALIA SUBMITTED THAT THE CAPTION ED APPEAL WAS DISMISSED EX-PARTE AND FURTHER SUBMITTED THAT NON- APPEARANCE OF ASSESSEE ON THE DATE OF HEARING I.E., ON 23.01.2018 WAS N OT DUE TO ANY MALAFIDE INTENTION BUT WAS A BONAFIDE MISTAKE. HE FURTHER SU BMITTED THAT THE TRIBUNAL HAS PASSED THE EX-PARTE ORDER FOLLOWING THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF HUMAYUN SULEMAN / DATE OF HEARING : 15.03.2019 / DATE OF PRONOUNCEMENT: 20.03.2019. 2 MERCHANT REPORTED IN 387 ITR 421 (BOM) AND THAT THE FA CTS OF THE CASE FOR THE YEAR UNDER CONSIDERATION AND TO THE CASE OF HUM AYUN SULEMAN MERCHANT (SUPRA) ARE DISTINGUISHABLE AND IN FACT, IT STRENGTH ENS THE CASE OF ASSESSEE. HE THEREFORE PRAYED THAT THE IMPUGNED ORDER BE RECALLED IN THE INTERESTS OF JUSTICE AND ASSESSEE MAY BE GRANTED AN OPPORTUNITY FOR HEARING. LD.D.R. DID NOT CONTROVERT THE SUBMISSION OF LD.A.R. BUT HOWEVER OBJECTED TO THE PRAYER OF ASSESSEE TO RECALL THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING THE SUBMISSIONS AND ALLEGED G RIEVANCE OF THE ASSESSEE WITH REGARD TO THE APPLICATION OF CASE LAW C ITED ABOVE WHILE DECIDING THE APPEAL AND IN VIEW OF THE FACT THAT THE ORDER WAS PASSED EX-PARTE, WE ARE OF THE VIEW THAT IN THE INTEREST S OF JUSTICE, THE IMPUGNED ORDER PASSED BY THE TRIBUNAL ON 07.02.2018 NE EDS TO BE RECALLED. WE THEREFORE RECALL THE ORDER IN ITA NO.721/ PUN/2016 DATED 07.02.2018 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEAR ING OF THIS APPEAL ON 06.05.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPE N COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSE E IS ALLOWED. ORDER PRONOUNCED ON 20 TH DAY OF MARCH, 2019. SD/- SD/ - ( SUSHMA CHOWLA ) ( ANIL CHATURVEDI ) ! / JUDICIAL MEMBER '! / ACCOUNTANT MEMBER PUNE; DATED : 20 TH MARCH, 2019. YAMINI 3 #$%&'('% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A)-5, PUNE. PR.CIT-4, PUNE. '#$ %%&', &', / DR, ITAT, B PUNE; $*+,/ GUARD FILE. / BY ORDER // TRUE COPY // -./%0&1 / SR. PRIVATE SECRETARY &', / ITAT, PUNE.