M/s. Oceans Connect India Pvt.Ltd, Pune V. Deputy Commissioner of Income tax, Circle-1 (2), Pune

MA 49/PUN/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4818 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-11-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: SANDEEP SETHIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.49/PUN/2019 (ARISING OUT OF ITA NO.162/PUN/2017) ASSESSMENT YEAR : 2010-11 M/S. OCEANS CONNECT INDIA PVT. LTD., COMMERZONE, 501, 5 TH FLOOR, BUILDING NO.6, YERAWADA, PUNE 411 006 PAN : AAGCS0318E VS. DCIT, CIRCLE-1(2), PUNE (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SANDEEP SETHIA (ASSESSEE) RESPONDENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 08.11.2019 DATE OF PRONOUNCEMENT : 08.11.2019 ORDER PER R.S.SYAL , VP : VIDE THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 03.04.2019, PASSED BY THE TRIBUNAL IN ITA NO.162/PUN/2017. THE APPEAL OF THE ASSESSEE WAS DIS MISSED EX PARTE QUA THE ASSESSEE AS NO ONE APPEARED ON ITS BEHALF AT THE TIME OF HEARING ON 02.04.2019 DESPITE NOTICE. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICATION THAT DUE TO NON SERVICE OF NOTICE THE ASSESSEE COULD NOT APPEAR BEFOR E THE M.A.NO.49/PUN/2019 M/S. OCEANS CONNECT INDIA PVT. LTD., 2 TRIBUNAL. AN AFFIDAVIT IN THIS REGARD HAS BEEN FILED EXPLAINING THE REASONS FOR NON-SERVICE OF NOTICE. THE LD. DR DID NOT SE RIOUSLY OBJECT TO THE RECALLING OF THE SAID EX PARTE ORDER TO BE TAKEN UP FOR PASSING A FRESH ORDER ON MERITS. 3. HAVING HEARD THE PARTIES AND PERUSED THE RECORD, WE A RE CONVINCED THAT THE NON-APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING WAS PROMPTED DUE TO REASONS BEYOND ITS CONTROL. S UCH REASONS OF ABSENCE, AS GIVEN IN THE AFFIDAVIT, CONSTITUTE A R EASONABLE CAUSE. CONVINCED WITH THE REASONABLENESS OF THE CAUSE F OR THE ABSENCE, WE RECALL THE IMPUGNED ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 03.12.2019. NO SEPARATE NOTICE OF HEARING NEED BE SENT TO THE PARTIES AS THE FRESH DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.11.2019. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE; DATED : 08 TH NOVEMBER, 2019 M.A.NO.49/PUN/2019 M/S. OCEANS CONNECT INDIA PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-13, PUNE 4. 5. 6. THE PR.CIT-I, PUNE , , B / DR B, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 08.11.2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 08.11.2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *