Sagar Uttam Murhe, Pune V. Deputy Commissioner of Income-tax, Circle - 8, Pune

MA 5/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5321 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 03-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT Miscellaneous Application No.05/PUN/2021 (arising out of ITA No.1615/PUN/2018) Assessment Year : 2014-15 Sagar Uttam Murhe, House No.898, At Post Kuruli, Village Tal: Khed, Dist. Pune 410 501 PAN : AQLPM2140E Vs. DCIT, Circle-8, Pune (Applicant) (Respondent) Revenue by : Shri S.P. Walimbe Assessee by : None Date of Hearing : 21.01.2022 Date of Pronouncement : 21.01.2022 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the assessee requesting to recall the ex parte order of the Tribunal passed on 13.08.2019. 2. I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of assessee despite notice. Rule 24 of the Income Tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the M.A.No.05/PUN/2021 Sagar Uttam Murhe 2 Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed an affidavit giving reasons as to why he could not participate in the proceedings before the Tribunal on the scheduled date. In view of the affidavit submitted by the assessee and the other attending circumstances, I am satisfied that the assessee was prevented by a reasonable cause. As such, the impugned order is recalled and the appeal is directed to be fixed for hearing on 07.03.2022, as was announced in the Virtual Court on the conclusion of the hearing. 3. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 21 st January, 2022. /- Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pun; दनांक Dated : 21 st January, 2022. Satish M.A.No.05/PUN/2021 Sagar Uttam Murhe 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-6, Pune 4. The Pr.CIT-5, Pune 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 21-01-2022 Sr.PS 2. Draft placed before author 21-01-2022 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. *