Shri Balaji Udyog, Jalna V. Income-tax Officer, Ward - 1, Jalna

MA 57/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6766 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-01-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 02-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Keywords: Reasonable cause

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / M .A. NO.57/PUN/2018 (ARISING OUT OF ITA NO.789/PUN/2016) / ASSESSMENT YEAR : 2011-12 SHRI BALAJI UDYOG, C/O.GIRISH TRADING COMPANY, NEW MONDHA ROAD, MAMA CHOWK, JALNA 431 203. PAN : AAJFP5934F. .APPLICANT . V/S THE INCOME TAX OFFICER, WARD-1, JALNA. .. RESPONDENT . APPLICANT BY : NONE. REVENUE BY : SHRI PANKAJ GARG. / ORDER PER VIKAS AWASTHY, JM : THE ASSESSEE HAS FILED MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS TH E ACT) FOR RECALLING THE TRIBUNAL ORDER IN ITA NO.789/PUN/2016 DT.18.04.2018. 2. NOTICE OF HEARING OF MISCELLANEOUS APPLICATION WAS SENT T O THE ASSESSEE ON 28.08.2018 FOR 28.09.2018. ON THE SAID DATE, H EARING OF THE APPLICATION WAS ADJOURNED TO 26.10.2018 AT THE WRITTE N REQUEST OF THE ASSESSEE. ON 26.10.2018 AGAIN NONE APPEARED ON BEH ALF OF THE / DATE OF HEARING : 11.01.2019 / DATE OF PRONOUNCEMENT: 22.01.2019. 2 MA NO.57/PUN/2018 IN ITA NO.789/PUN/2016 ASSESSEE NOR ANY LETTER OF ADJOURNMENT WAS RECEIVED. I N THE INTEREST OF JUSTICE, FRESH NOTICE WAS ISSUED TO THE ASSESSEE AND THE CASE WAS ADJOURNED TO 16.11.2018. ON 16.11.2018 APPEAL WAS ADJOU RNED TO 14.12.2018 AND ON 14.12.2018 APPEAL WAS ADJOURNED TO 11 .01.2019 AS THE BENCH DID NOT FUNCTION. ON 11.01.2019 AGAIN NONE A PPEARED ON BEHALF OF ASSESSEE. THE OFFICE REGISTRY HAS PLACED ON RECORD A LETTER RECEIVED FROM ASSESSEE THROUGH E-MAIL ON 10.01.2019. THE CONTENTS OF THE LETTER READ AS UNDER : MAY IT PLEASE THE MEMBERS THE ORDER PASSED BY THE HONOURABLE BENCH IS EX-PART E FOR NON- ATTENDANCE BY THE ASSESSEE/AR. REASON SUPPORTED BY AFFIDAVIT OF THE ACCOUNTANT THA T HE INADVERTENTLY FAILED TO COMMUNICATE THE DATE OF HEA RING/NOTICE OF HEAVILY TO AR. IMMEDIATELY AFTER THE DATE, ASSESSEE HAS SUBMITTED L ETTER FOR REFIXING THE APPEAL AND CONSOLIDATING WITH THE DEPA RTMENTS APPEAL FOR SAME YEAR, AGAINST SAME ORDER OF CIT (A) , WHICH WAS NOT FIXED. APPELLANT PRAYS FOR RECALLING AND REFIXING THE APPE AL. THIS WRITTEN SUBMISSION MAY PLEASE BE RECONSIDERED FOR DECIDING THE M.A. 3. A PERUSAL OF THE AFFIDAVIT REFERRED TO IN THE AFORESAID LETTER REVEAL THAT THE REASONS GIVEN IN THE AFFIDAVIT DOES NOT EXPLAIN TH E REASONABLE CAUSE FOR ASSESSEES OR ITS AUTHORIZED REPRESENTATIVES NON- APPEARANCE ON 16.04.2018. THE ORDER OF THE TRIBUNAL DAT ED 18.04.2018 WAS PASSED DECIDING THE GROUNDS OF APPEAL ON MERITS. THE ASSESSEE HAS NOT BEEN ABLE TO SHOW ANY MISTAKE MU CH LESS ANY APPARENT MISTAKE FROM THE ORDER SOUGHT TO BE RECALLED. THE ASSESSEE IS MERELY SEEKING REVIEW IN THE GARB OF MISCELLANEOUS APPLIC ATION U/S 3 MA NO.57/PUN/2018 IN ITA NO.789/PUN/2016 254(2) OF THE ACT. THE TRIBUNAL HAS NO POWER TO REVIEW IT S ORDER U/S 254(2) OF THE ACT. WE FIND NO MERIT IN THE MISCELLANEOUS APP LICATION. ACCORDINGLY, THE SAME IS DISMISSED. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 22 ND DAY OF JANUARY, 2019. SD/- SD/- (D. KARUNAKARA RAO) ( VIKAS AWASTHY ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE; DATED : 22 ND JANUARY, 2019. YAMINI '#$%&'&$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. 4. 5 6. CIT(A)-1, AURANGABAD. PR. CIT-1, AURANGABAD. '#$!% %&',)! !&' , / DR, ITAT, A PUNE; $,-./ GUARD FILE. / BY ORDER // TRUE COPY // / 01%2&3 / SR. PRIVATE SECRETARY )! !&' , / ITAT, PUNE.