Radheshyam Ganeshlal Dhoot, Latur V. Income-tax Officer,

MA 51/PUN/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5743 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 22-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . /MA NO. 51 /P U N/ 20 1 6 ARISING OUT OF ITA NO. 1 116 /P U N/20 1 4 ASSESSMENT YEAR : 200 8 - 09 RADESHYAM GANESHLAL DHOOT, RADIKA INVESTMENT, YAPARI DHARMSHALA, MAIN ROAD, LATUR 413 512 ... APPLICANT PAN: ABLPD6544K VS. THE INCOME TAX OFFICER, (CENT RAL) - 1, NASHIK ... RESPONDENT APPLICANT BY : SHRI SUHAS P BORA RESPONDENT BY : SHRI ACHAL SHARMA / DATE OF HEARING : 02 . 0 6 .201 7 / DATE OF PRONOUNCEMENT: 14 . 0 6 .201 7 / ORDER PER SUSHMA CHOWLA , JM : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE APPLICANT AGAINST THE ORDER OF TRIBUNAL IN ITA NO.1116/PN/2014 RELATING TO ASSESSMENT YEAR 2008 - 09, ORDER DATED 15.04.2016. 2. THE GR IEVANCE OF THE APPLICANT VIDE PRESENT MISCELLANEOUS APPLICATION IS THE DISPOSAL OF APPEAL EX PARTE THE APPLICANT. THE APPEAL OF THE APPLICANT WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 15.04.2016 IN LIMINE AS IN THE APPEAL 2 M A NO. 51 / P U N/20 1 6 ARISING O UT OF ITA NO. 1 116 /P U N/ 20 1 4 FILED AGAINST THE ORDER PASSED UNDER SECTION 271(1)(C) OF THE ACT , THE ASSESSMEN T ORDER GIVING RISE TO PENALTY PROCEEDINGS , WAS NOT ATTACHED WITH THE MEMO OF APPEAL. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE APPLICANT HAS FILED THE COPY OF ASSESSMENT ORDER WHICH HAS BEEN PLACED ON RECORD AND HAS REQUESTED FOR RECALL OF THE ORDER OF TRIBUNAL FOR DECIDING THE ISSUE ON MERITS. IN THE TOTALITY OF THE ABOVE SAID FACTS AND CIRCUMSTANCES, WHERE THE APPEAL OF APPLICANT WAS NOT DECIDED ON MERITS BECAUSE OF NON - AVAILABILITY OF ASSESSMENT ORDER, WE RECALL OUR ORDER AND PLACE THE APPEAL FOR REGULAR HEARING BEFORE THE BENCH. THE APPEAL IS FIXED FOR HEARING ON 05.09.2017. THE DATE OF HEARING OF APPEAL IS ANNOUNCED IN THE OPEN COURT AND HENCE, NO NOTICE SHALL BE ISSUED TO THE PARTIES. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF APPLICA NT IS ALLOWED. ORDER P RONOUNCED ON THIS 14 TH DAY OF JUNE , 201 7 . SD/ - SD/ - ( ANIL CHATURVEDI ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 14 TH JUNE , 2017 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT ; 2. THE RESPONDENT; 3. THE CIT(A) - I, NASHIK ; 4 . THE CIT - I , NASHIK ; 5. THE DR A, ITAT, PUNE; 6. GUARD FILE . / BY ORDER , // TRUE COPY // / ASSISTANT REGISTRAR, , / ITAT, PUNE