M/s. H.H. Engineers, Pune V. Addl. Commissioner of Income tax, Range -5, Pune

MA 56/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3698 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-04-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHANAN
• Assessee Lawyers: V R BHOJWANI
• Keywords: Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / MA NO.5 6 /PUN/2019 (ARISING OUT OF ITA NO.1 054 /PUN/201 7 ) / ASSESSMENT YEAR : 20 07 - 08 M/S. H.H. ENGINEERS, AT POST CHAUFULLA, KEDGAON, TAL. - DHOND, DISTT. - PUNE - 412203 PAN : AAAFH7238R ....... / APPELLANT / V/S. ADDL. COMMISSIONER OF INCOME TAX, RANGE 5, PUNE / RESPONDENT ASSESSEE BY : SHRI V.R. BHOJWANI REVENUE BY : SHRI MAHADEVAN A.M. KRISHANAN / DATE OF HEARING : 04 - 06 - 2021 / DATE OF PRONOUNCEMENT : 04 - 0 6 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE PRAYING TO RECALL THE ORDER DATED 24 - 05 - 2019 PASSED BY THIS TRIBUNAL IN ITA NO. 1054/PUN/2017. 2 MA NO. 56/PUN/2019, A.Y. 2007 - 08 2. WE NOTE THAT THIS TRIBUNAL DISPOSED OF F ABOVE SAID APPEAL ON 24 - 05 - 2019 FOR NON - PROSECUTION OF GROUNDS BY THE ASSESSEE. TO SET ASIDE THE SAID EX - PARTE ORDER, THE ASSESSEE FILED AN AFFIDAVIT DATED 12 - 03 - 2021 STATING THAT IT WAS IN THE IMPRESSION THAT APPEAL WOULD BE HEARD BY C BENCH BUT IN ACTUAL FACT THE APPEAL W AS DISPOSED OF F BY B BENCH AND THE NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER INTENTIONAL NOR WANTON AND PRAYED TO SET ASIDE THE EX - PARTE ORDER DATED 24 - 05 - 2019. 3. WE FIND THE REASONS STATED BY THE ASSESSEE IN THE REFERRED AFFIDAVIT SHOWS THAT THE RE WAS SUFFICIENT CAUSE WHICH PREVENTED THE ASSESSEE TO APPEAR BEFORE THIS TRIBUNAL ON THE DAY FIXED FOR HEARING. THEREFORE, WE HOLD REASONS STATED BY THE ASSESSEE ARE BONAFIDE AND WE DEEM IT PROPER TO RECALL THE ORDER DATED 24 - 05 - 2019 IN THE INTEREST OF JUSTICE. 4. ON PERUSAL OF THE ORDER DATED 24 - 05 - 2019, WE FIND THAT THIS TRIBUNAL MAINLY DISPOSED OF F THE SAID APPEAL FOR NON - APPEARANCE OF THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE. THEREFORE, THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE THE GROUNDS ON MERITS. THE LD. DR REPORTED NO OBJECTION TO RECALL THE EX - PARTE ORDER AND TO GIVE AN OPPORTUNITY TO THE ASSESSEE. THUS, THE ORDER DATED 24 - 05 - 2019 IS RECALLED AND WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 22 - 07 - 2021 BEFORE TH E REGULAR BENCH. SINCE, THE DATE OF NEXT HEARING IS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO NOTICES WILL BE ISSUED. 3 MA NO. 56/PUN/2019, A.Y. 2007 - 08 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. OR DER PRONOUNCED IN THE OPEN COURT ON 04 TH JUNE, 2021 . SD/ - SD/ - ( INTURI RAMA RAO ) ( S.S. VISWANETHRA RAVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 04 TH JUNE, 2021 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 7 , PUNE 4. THE PR. CIT - 6 , PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE