M/s. Hariom Associates, Raigad V. Income-tax Officer, Panvel

MA 49/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5954 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 26-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI , JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 49 /PUN /20 2 1 (ITA NO. 1516 /PUN /201 6 ) ASSESSMENT YEAR : 20 09 - 10 M/S. HARIOM ASSOCIATES SHOP NO.3, SHRINARPURE APARTMENT, SHIVAJI ROAD LINE, PANVEL, DIST. RAIGAD 410206 PAN : AA GFH4993R VS. ITO, WARD - 2 , PANVEL . (APPLICANT) (RESPONDENT) ASSESSEE B Y : SHRI HARI KRISHAN DEPARTMENT B Y : SHRI MAHADEVA N A.M. KRISHNAN DATE OF HEARING : 26 .0 4 .20 2 1 DATE OF PRONOUNCEMENT : 26 .0 4.2021 ORDER PER R.S.SYAL , VP : VIDE TH I S MISCELLANEOUS APPLICATION, THE ASSESSEE SEEK S T O RECALL THE EX - PARTE ORDER DATED 26 . 02 .2018 , PASSED BY THE TRIBUNAL U/S 254(1) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER CALLED `THE ACT) IN ITA NO. 1516 /PUN/201 6 . 2. THE APPEAL OF THE ASSESSEE W AS DECIDED EX PARTE ALBEIT DIS POSED OFF ON MERITS. THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THE M.A. NO. 49 / PUN/20 2 1 M/S. HARIOM ASSOCIATES 2 REASONS FOR HIS NON - ATTENDANCE AT THE TIME OF HEARING. A PRAYER HAS BEEN MADE FOR RECALLING OF THE ORDER. 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS THROUGH VIRTUAL COURT AND SCANNED THROUGH THE RELEVANT MATERIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE REASONS ASCRIBED BY THE ASSESSEE TO THE E ARLIER NON - PRESENCE , WITH WHICH WE ARE SATISFIED. THE L D. DR ALSO DID NOT SERIOUSLY OBJECT TO THE RECALLING OF THE SAID EX PARTE ORDER TO BE TAKEN UP FOR PASSING FRESH ORDER ON MERITS. CONSIDERING THE ENTIRETY OF THE FACTS AND CIRCUMSTANCES, WE RECALL THE ORDER PASSED U/S 254(1) OF THE ACT AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING IN DUE COURSE. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. OR DER PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL, 2021. SD/ - SD/ - ( S.S. VISWANETHRA RAVI ) (R.S.SYAL ) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 26 TH APRIL , 20 2 1 GCVSR M.A. NO. 49 / PUN/20 2 1 M/S. HARIOM ASSOCIATES 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) - 2 , THANE 4 . 5. 6. THE PR.CIT - 2 , THANE DR A , ITAT, PUNE; / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1 . DRAFT DICTATED ON 26 - 0 4 - 20 2 1 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 26 - 0 4 - 20 2 1 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. *