Royal Cannaught Boat Club, V. Income-tax Officer,

MA 53/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1919 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: D Y PANDIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.53/PN/2014 (ARISING OUT OF ITA NOS.1738 TO 1742/PN/2012) (ASSESSMENT YEARS : 2005-06 TO 2007-08 & 2009-10) ROYAL CONNAUGHT BOAT CLUB, 7/8, BOAT CLUB ROAD, PUNE 411 001. PAN : AAAAR0274N . APPELLANT VS. INCOME TAX OFFICER, WARD 2(2), PUNE. . RESPONDENT APPELLANT BY : MR. D.Y. PANDIT RESPONDENT BY : MR. S. P. WALIMBE DATE OF HEARING : 23-05-2014 DATE OF PRONOUNCEMENT : 23-05-2014 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 NOS.1738 TO 1742/PN/2012 DATED 23.09.2013 WHERE THE APPEALS OF THE ASSESSEE HAD BEEN DISMISSED EX-PARTE . IN ITS ORDER DATED 23.09.2013 (SUPRA) THE TRIBUN AL GRANTED LIBERTY TO THE ASSESSEE TO MOVE APPLICATION FOR REC ALLING OF THE SAID ORDER AFTER SHOWING THAT THERE WAS SUFFICIENT CAUSE FOR NOT APP EARING 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 23.09.2013 (SUP RA) DISMISSING THE APPEALS OF THE ASSESSEE IN LIMINE ON ACCOUNT OF NON -APPEARANCE BY THE ASSESSEE ON THE APPOINTED DATE OF HEARING. 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 AND MA NO.53/PN/2014 THE SAME IS DULY AVERRED BY WAY OF AN AFFIDAVIT DAT ED 21.03.2014, WHICH IS ON RECORD. 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 23.09.2013 (SUPRA). THE CAPTIONED APPEALS ARE DIRECTED TO BE LISTED FOR HEARING BEFORE THE REGULAR BENCH ON 20.08.2014 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 23 RD MAY, 2014. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 23 RD MAY, 2014. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-II, PUNE; 4) THE CIT-II, PUNE; 5) THE DR B BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE