Income-tax Officer, Ahmednagar V. Mrs. Manju Madhusudan Dhoot, Ahmednagar

MA 51/PUN/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5583 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 30-06-2017
• Court: TRIBUNAL
• Department Lawyers: MUKESH JHA

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.51/PUN/2017 (ARISING OUT OF ITA NO.1907/PUN/2014) [ [ / ASSESSMENT YEAR : 2008-09 MRS. MANJU MADHUSUDAN DHOOT, LEGAL HEIR OF LATE. MADHUSUDAN, BANSILAL DHOOT, PROP. M.S. ELECTRONICS, GANGAPUR GIN COMPOUND, NEAR KESHAR GULAB MANGAL KARALAY, STATION ROAD, AHMEDNAGAR. PAN : ADRPD8696H. . / APPELLANT V/S I.T.O., WARD - 1, AHMEDNAGAR. . / RESPONDENT ASSESSEE BY : SHRI NIKHIL PATHAK 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 15.12.2016 IN RESPECT OF APPEAL IN ITA NO.1907/PN/2014 FOR A.Y. 2008-09 WHEREBY THE APPEAL OF ASSESSEE WAS DISMISSED BY THE CO-ORDINATE B BENCH, PUNE. 2. BEFORE US, LD.A.R. SUBMITTED THAT THE IMPUGNED EX-PARTE ORDER WAS PASSED BY THE TRIBUNAL ON 15.12.2016. AS PER THE PROVISIONS OF SEC.254(2) AS APPLICABLE AT THAT TIME, THE LIMITATION / DATE OF HEARING : 27.10.2017 / DATE OF PRONOUNCEMENT: 27.10.2017 2 PRESCRIBED UNDER THE SECTION IS SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED. HE THEREFORE SUBMITTED THAT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ON 30.06.2017 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 NON-ATTENDANCE ON THE DATE OF HEARING ON 14.12.2016 WAS DUE TO WRONG NOTING OF THE DATE OF HEARING AS 19.12.2016 INSTEAD OF 14.12.2016 INADVERTENTLY BY THE COUNSEL OF THE ASSESSEE. HE SUBMITTED THAT THE NON-APPEARANCE ON THE DATE OF HEARING WAS NEITHER INTENTIONAL OR DELIBERATE AND IN SUPPORT OF WHICH THE ASSESSEE HAS ALSO PLACED ON RECORD THE AFFIDAVIT OF SHRI MAHAVIR OMPRAKASH JAIN, C.A. OF THE ASSESSEE AND POINTED TO THE CONTENTS OF THE AFFIDAVIT OF SHRI MAHAVIR OMPRAKASH JAIN, C.A. 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 15.12.2016 BE RECALLED. WE THEREFORE RECALL THE ORDER IN ITA NO.1907/PN/2014 DATED 15.12.2016 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 28.12.2017. 3 SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 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 // E COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE.