M.D. Wadhokar, L/h. Smt. Pushpa Wadhokar, Pune V. Commissioner of Income-tax - V,

MA 52/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2197 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-06-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 10-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS M S VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER MA NO.52/PN/2014 (ARISING OUT OF ITA NO.837/PN/2012) (ASSESSMENT YEAR : 2007-08) M.D. WADHOKAR, L/H SMT. PUSHPA WADHOKAR, PROP. OF S.M. ROLLING WORKS, PLOT NO.12/1, D-1 BLOCK, MIDC, CHINCHWAD, PUNE 411 019. PAN : AABPW3022H . APPELLANT VS. COMMISSIONER OF INCOME TAX-V, PUNE. . RESPONDEN T APPELLANT BY : MR. KISHORE PHADKE RESPONDENT BY : MRS. M. S. VERMA, CIT DATE OF HEARING : 13-06-2014 DATE OF PRONOUNCEMENT : 13-06-2014 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN PR EFERRED BY THE ASSESSEE WITH RESPECT TO THE ORDER OF THE TRIBUNAL IN ITA NO.837/PN/2012 DATED 10.07.2013 WHERE THE APPEAL OF THE ASSESSEE H AD BEEN DISMISSED EX- PARTE . IN ITS ORDER DATED 10.07.2013 (SUPRA) THE TRIBUN AL GRANTED LIBERTY TO THE ASSESSEE TO MOVE APPLICATION FOR RECALLING OF THE S AID ORDER AFTER SHOWING THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. 2. BY WAY OF THE PRESENT PETITION, ASSESSEE HAS PRA YED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 10.07.2013 (SUP RA) DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE ON ACCOUNT OF NON- APPEARANCE BY THE ASSESSEE ON THE APPOINTED DATE OF HEARING. MA NO.52/PN/2014 ITA NO. A.Y. 2 3. THE PETITIONER HAS EXPLAINED THE CIRCUMSTANCES I N WHICH HE COULD NOT PUT IN APPEARANCE BEFORE THE TRIBUNAL ON THE APPOIN TED DATE OF HEARING. 4. CONSIDERING THE REASONS ADVANCED, THERE WAS SUFF ICIENT CAUSE FOR THE NON-APPEARANCE BY THE ASSESSEE AT THE TIME OF HEARI NG, AND THEREFORE WE DEEM IT FIT AND PROPER TO RECALL THE EX-PARTE ORDER DATED 10.07.2013 (SUPRA). THE CAPTIONED APPEAL IS DIRECTED TO BE LISTED FOR H EARING BEFORE THE REGULAR BENCH ON 10.09.2014 TO BE ADJUDICATED ON MERITS AS PER LAW. 5. SINCE THE ABOVE DATE OF HEARING HAS BEEN ANNOUNC ED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMEN T OF ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 6. IN THE RESULT, THE CAPTIONED MISCELLANEOUS APPLI CATION IS ALLOWED, AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 13 TH JUNE, 2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (G . S. PANNU) JUDICIAL MEMBER ACCOUNT ANT MEMBER PUNE, DATED: 13 TH JUNE, 2014 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-V, PUNE; 4) THE DR B BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE