M/s. Sanklecha Constructions, Nashik V. Assistant Commissioner of Income-tax Officer,

MA 5/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1718 (ITAT-PUNE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-03-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 20-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO. 05 & 06/PN/2014 (ARISING OUT OF ITA NO. 896 & 897/PN/2012) (ASSESSMENT YEAR : 2006-07) M/S. SANKLECHA CONSTRUCTIONS, 11, CITI PLAZA, NEAR KALIKA MANDIR, OLD AGRA ROAD, NASHIK-422001 PAN : AACFR3523K . APPLICANT VS. ACIT, CIRCLE-2, NASHIK . RESPONDENT APPELLANT BY : MR. PRAMOD SHINGTE RESPONDENT BY : MR. P.S. WALIMBE DATE OF HEARING : 21-03-2014 DATE OF PRONOUNCEMENT : 21-03-2014 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN PREFERRED BY THE ASSESSEE SEEKING TO RECALL THE ORDER OF THE TRIBUNA L DATED 15-07-2013. 2. BY WAY OF THE CAPTIONED APPLICATIONS, THE ASSESS EE HAS PRAYED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 15-07-2013 DISMISSING THE APPEALS 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. MA NO. 05 & 06/PN/2014 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 15-07-2013 (SUPRA). THE CAPTIONED APPEALS ARE DIRECTED TO BE LISTED FOR HEARING BEFORE THE REGULAR BENCH ON 03-04-2014 AS SUGGESTED BY PARTIES TO BE A DJUDICATED 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 CATIONS ARE ALLOWED, AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 21 ST MARCH, 2014. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 21 ST MARCH, 2014. SATISH COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-II, NASHIK 4) THE CIT-II, NASHIK 5) THE DR, B BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY I.T.A.T., PUNE