Shri Amit Ashok Mutha, Ahmednagar V. Deputy Commissioner of Income-tax, Ahmednagar

MA 50/PUN/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5584 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 04-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JHA
• Assessee Lawyers: HARI KRISHAN

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / M .A. NO.50/PUN/2017 (ARISING OUT OF ITA NO.1380/PUN/2011) [ [ / ASSESSMENT YEAR : 2006-07 SHRI AMIT ASHOK MUTHA, 83, MANIKNAGAR, NAGAR PUNE ROAD, AHMEDNAGAR. PAN : AFVPM3566P. . / APPELLANT V/S THE DY.COMMISSIONER OF INCOME - TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR. . / RESPONDENT ASSESSEE BY : SHRI HARI KRISHAN. REVENUE BY : SHRI MUKESH JHA, JCIT. / ORDER PER ANIL CHATURVEDI, AM : 1. THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER OF TRIBUNAL DATED 23.11.2012 IN RESPECT OF APPEAL IN ITA NO.1380/PN/2011 FOR A.Y. 2006-07. 2. BEFORE US, LD.A.R. SUBMITTED THAT THE IMPUGNED EX-PARTE ORDER WAS PASSED BY THE TRIBUNAL ON 23.11.2012. AS PER THE PROVISIONS OF SEC.254(2) AS APPLICABLE AT THAT TIME, THE LIMITATION PRESCRIBED UNDER THE SECTION IS 4 YEARS FROM THE DATE OF ORDER AND THE CURTAILMENT OF THE PERIOD AVAILABLE TO FILE RECTIFICATION APPLICATION FROM 4 YEARS TO SIX MONTHS FROM THE END OF THE / DATE OF HEARING : 27.10.2017 / DATE OF PRONOUNCEMENT: 27.10.2017 2 MONTH IN WHICH THE ORDER WAS PASSED WAS BY AMENDMENT TO SEC.254(2) W.E.F. 01.06.2016 AND THEREFORE NOT APPLICABLE IN THE PRESENT CASE. HE THEREFORE SUBMITTED THAT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ON 04.10.2016 IS WITHIN THE TIME PRESCRIBED U/S 254(2) OF THE ACT. WITH RESPECT TO THE PRAYER FOR RECALLING THE ORDER HE SUBMITTED THAT THE APPEAL WAS DISMISSED BY THE CO-ORDINATE BENCH OF THE TRIBUNAL ON ACCOUNT OF NON- PROSECUTION AND FOR NON-APPEARANCE OF ASSESSEE OR HIS REPRESENTATIVE. HE SUBMITTED THAT THE REASON FOR NONATTENDANCE OF THE DATE OF HEARING ON 08.11.2012 WAS ON ACCOUNT OF NON- AVAILABILITY OF THE SHRI NIRAV CHOKSHI, ADVOCATE DUE TO COMMUNICATION GAP AND THAT THE NON-APPEARANCE WAS NEITHER INTENTIONAL OR DELIBERATE AND IN SUPPORT OF WHICH HE ALSO PLACED ON RECORD THE AFFIDAVIT OF THE ASSESSEE. THE LD.A.R. ALSO POINTED TO THE CONTENTS OF THE AFFIDAVIT OF THE ASSESSEE. THE LD.AR THEREFORE PRAYED THAT THE APPEAL BE RECALLED TO MEET THE ENDS OF JUSTICE. LD.DR DID NOT SERIOUSLY OBJECT TO THIS PRAYER OF ASSESSEE TO RECALL THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDERING THE SUBMISSIONS MADE BY THE APPLICANT IN THE MISCELLANEOUS APPLICATION AND THE CONTENTS OF AFFIDAVIT PLACED ON RECORD, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE THE ORDER PASSED BY THE TRIBUNAL ON 23.11.2012 BE RECALLED. WE THEREFORE RECALL THE ORDER IN ITA NO.1380/PN/2011 DATED 23.11.2012 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 27.12.2017. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 27 TH DAY OF OCTOBER, 2017. SD/- SD/- ( VIKAS AWASTHY ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 27 TH OCTOBER, 2017. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A)-1, PUNE. CIT-1, PUNE. , , / DR, ITAT, B BENCH PUNE; [ / GUARD FILE. / BY ORDER // TRUE COPY // // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE.