Shri Ram Sukhdeo Patil, Aurangabad V. Assistant Commissioner of Income-tax, Circle - 3, Aurangabad

MA 53/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4711 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Assessee Lawyers: HARI KRISHAN

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.53/PUN/2018 (ARISING OUT OF ITA NO.638/PUN/2015) / ASSESSMENT YEAR : 2010-11 SHRI RAM SUKHDEORAO PATIL, PROP. SUDARSHAN ELECTRICAL ENGINEERING WORKS, PLOT NO.AH 1-55, THAKRENGAR, CIDCO, DIST. AURANGABAD 431001. PAN : AKEPP1666P. . / APPELLANT V/S THE ASST.COMMISSIONER OF INCOME TAX CIRCLE -3, AURANGABAD. . / RESPONDENT ASSESSEE BY : SHRI HARI KRISHAN. REVENUE BY : SHRI PANKAJ GARG. / ORDER PER ANIL CHATURVEDI, AM : THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESS EE AGAINST THE ORDER OF TRIBUNAL DATED 23.03.2018 IN RESPECT OF APPEAL IN ITA NO.638/PUN/2015 FOR A.Y. 2010-11. 2. BEFORE US, LD.A.R. REITERATED THE CONTENTS OF MISCELLANEOU S APPLICATION AND FURTHER SUBMITTED THAT THE CAPTIONED APP EAL WAS DISMISSED EX-PARTE. LD.A.R. HAS FILED THE SWORN AFFIDAVIT OF THE / DATE OF HEARING : 26.10.2018 / DATE OF PRONOUNCEMENT: 26.10.2018. 2 ASSESSEE, WHEREIN ASSESSEE INTER-ALIA EXPLAINED THE REASON S FOR NON- ATTENDANCE ON THE DATE OF HEARINGS TO BE NON-RECEIPT O F THE NOTICES BY THE ASSESSEE. THE LD.A.R. FURTHER CONTENDED THAT NON-A PPEARANCE WAS NOT DUE TO ANY MALAFIDE INTENTION BUT WAS A BONAFIDE M ISTAKE. HE THEREFORE SUBMITTED THAT IN THE INTERESTS OF JUSTICE T HE ORDER BE RECALLED AND ASSESSEE BE GRANTED AN OPPORTUNITY FOR HEA RING. LD.D.R. DID NOT CONTROVERT THE SUBMISSION OF LD.A.R. BUT HOWEVER O BJECTED TO THE PRAYER OF ASSESSEE TO RECALL THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSIDER ING THE SUBMISSIONS MADE BY THE APPLICANT IN THE MISCELLANEOUS APPLIC ATION AND THE CONTENTS OF AFFIDAVIT PLACED ON RECORD, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE THE EX-PARTE ORDER PASSED B Y THE TRIBUNAL ON 23.03.2018 NEEDS TO BE RECALLED. WE THEREFORE RECALL THE ORDER IN ITA NO.638/PUN/2015 DATED 23.03.2018 (SUPRA) AND DIRECT THE R EGISTRY TO FIX THE HEARING OF THIS APPEAL ON 10.12.2018. 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 ASSESSE E IS ALLOWED. ORDER PRONOUNCED ON 26 TH DAY OF OCTOBER, 2018. SD/- SD/- ( VIKAS AWASTHY ) ( ANIL CHATURVEDI ) ' / JUDICIAL MEMBER #' / ACCOUNTANT MEMBER PUNE; DATED : 26 TH OCTOBER, 2018. YAMINI 3 $%&'()(& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A)-2, AURANGABAD. . CIT-2, AURANGABAD. '#$ %%&',) &', *+ / DR, ITAT, SMC PUNE; $-.// GUARD FILE. / BY ORDER // TRUE COPY // 012%3&4 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.