Dellip V. Kotecha, Jalgaon V. Assistant Commissioner of Income-tax, Central Circle-1, Nashik

MA 51/PUN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5521 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-01-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 14-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SHABANA PARVEEN
• Assessee Lawyers: JAYGOVINDA PALAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E . , , ! , ' # BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AW ASTHY, JM M.A. NO. 51/PUN/2018 (ARISING OUT OF ITA NO.203/PUN/2016) '$ % &% / ASSESSMENT YEAR : 2011-12 SHRI DELLIP V. KOTECHA, 1, PRADHAN APARTMENT, PRATAP NAGAR, JALGAON-425 001. PAN : ABCPK8441J .. /APPLICANT '$ / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, NASHIK. . / RESPONDENT ASSESSEE BY : SHRI JAYGOVINDA PALAI REVENUE BY : MRS. SHABANA PARVEEN / DATE OF HEARING : 05.04.2019 / DATE OF PRONOUNCEMENT : 03.06.2019 ( / ORDER PER VIKAS AWASTHY, JM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSE E U/S.254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) SEEKING RECALLING OF EX-PARTE ORDER DATED 13.04.2018 IN ITA NO.203/PUN/2016 FOR THE ASSESSMENT YEAR 2011-12. 2. THE AFORESAID APPEAL OF ASSESSEE ALONG WITH APPEALS BY THE DEPARTMENT IN ITA NOS.381 & 382/PUN/2016 FOR ASSESSMENT YEARS 201 1-12 AND 2012-13, 2 MA NO.51/PUN/2018 A.Y.2011-12 RESPECTIVELY WERE DISPOSED OF BY THE TRIBUNAL. A PERUSAL OF THE RECORD REVEALS THAT DESPITE REPEATED NOTICES, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO REPRESENT THE CASE. THE AS SESSEE HAS FILED AN APPLICATION EXPLAINING THE REASONS FOR NON APPEARANCE OF TH E ASSESSEE/AUTHORIZED REPRESENTATIVE ON THE DATE FIXED. A PERUSAL OF THE APPLICATION SHOWS THAT NON-APPEARANCE O F THE ASSESSEE/ AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS ON ACCOU NT OF SOME CONFUSION IN DATES AFTER APPLICATION FOR CONSOLIDATION OF APPEALS FOR ASSES SMENT YEARS 2011- 12 AND 2012-13 WERE FILED BY THE ASSESSEE. NON-APPEARAN CE OF THE ASSESSEE APPEARS TO BE UNINTENTIONAL AND BONA-FIDE REASONS. CONSEQ UENTLY, EX-PARTE ORDER IN ITA NO.203/PUN/2016 FOR ASSESSMENT YEAR 2011- 12 VIDE WHICH THE APPEAL OF ASSESSEE WAS DISMISSED IN EX-PARTE PROCEEDING IS HEREBY R ECALLED. 3. THE APPEAL OF THE ASSESSEE IS RESTORED TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 11.06.2019 . SINCE THE DATE OF HEARING OF THE APPEAL HAS BEEN INFORMED TO BOTH THE S IDES IN THE OPEN COURT, ISSUANCE OF SEPARATE NOTICE TO THE PARTIES IS DISPENSED WITH. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE IS ALLOWED IN THE TERMS AFORESAID. ORDER PRONOUNCED ON MONDAY, THE 03 RD DAY OF JUNE, 2019. SD/- SD/- ( . / D. KARUNAKARA RAO ) ( ! /VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; ! / DATED : 3 RD JUNE, 2019. SB 3 MA NO.51/PUN/2018 A.Y.2011-12 ( ) *'+, - &+ / COPY OF THE ORDER FORWARDED TO : 1. '# / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-12, PUNE. 4. THE PR.CIT, CENTRAL, NAGPUR. $% &'(#)* , '#')* , +,- , / DR, ITAT, A BENCH, PUNE. 6. (./01 / GUARD FILE. // TRUE COPY // 2 / BY ORDER, 3# )- / PRIVATE SECRETARY '# ')* , / ITAT, PUNE. 4 MA NO.51/PUN/2018 A.Y.2011-12 DATE 1 DRAFT DICTATED ON 2 8 .05 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 28 .05.2019 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER