D. S. Thakur (HUF), Pune V. ITO wd- 5(3) Pune., Pune

MA 58/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9552 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 25-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINITA MENON
• Keywords: Reasonable cause
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER , AND SHRI G.S.PANNU, ACCOUNTANT MEMBER. M.A.NO.58/PN/2012 (ARISING OUT OF ITA.NO.195/PN/2004) (ASSTT. YEAR : 2001-02) D.S.THAKUR (HUF), 1217, SHUKRAWAR PETH, PUNE 411002. .. APPELLANT VS. ITO, WARD 5(3), PUNE. .. RESPONDENT ASSESSEE BY : SHRI C.H.NANIWADEKAR DEPARTMENT BY : SMT.VINITA MENON DATE OF HEARING : 23.11.2012 DATE OF PRONOUNCEMENT : 23.11.2012 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE APPLICANT, ARISING OUT OF ITA.NO.195/PN/2004, INTER ALIA SUBMI TTED AS UNDER: 1. THE ABOVE REFERRED APPEAL NO. ITA 195/PN/2004 WAS D ISPOSED OFF BY THE HON'BLE BENCH BY ITS ORDER DATED 31.03.2011. THIS WAS ASSESSEES APPEAL AND WAS DISMISSED BY THE HON'BLE BENCH FOR NON- ATTENDANCE ON ASSESSEES PART ON THE APPOINTD DATE OF HEARING. THE ASSESSEE ABOVE-NAMED BEGS TO SUBMIT THIS MISCELLANE OUS APPLICATION FOR RESTORATION OF THE APPEAL IN VIEW O F THE FACTS MENTIONED HEREINUNDER. 2. THE FACT THAT THE ABOVE APPEAL NO. ITA 195/PN/2004 IS SO DISMISSED WAS NOT KNOWN TO THE ASSESSEE AS THE ORDE R WAS NEVER RECEIVED BY THE ASSESSEE. IT WAS ONLY DURING THE H EARING ON 17 TH APRIL 2012 IN RESPECT OF DEPARTMENTAL APPEALS NOS. ITA 321/PN/2004 & 1792/PN/2004 THAT THE ASSESSEE CAM TO KNOW OF THIS FACT. 3. THE PRESENT APPEAL I.E., ITA 195/PN/2004 IS ASSESSE ES APPEAL. THIS APPEAL WAS TAGGED WITH AND WAS ALWAYS LISTED F OR HEARING ALONGWITH DEPARTMENTAL APPEALS NOS. ITA 321/PN/2004 AND 1792/PN/2004 IN THE PAST. IN FACT THERE WAS A COMB INED PAPER- BOOK FILED IN RESPECT OF ITA 195 & 321 ON 14 TH DECEMBER, 2006. THE LAST HEARING OF ALL THESE APPALS WAS HELD AROUN D MAY 2008. 4. IT SEEMS THAT AFTER MAY 2008, ALL THESE THREE APPEA LS WERE AGAIN LISTED FOR HEARING ON 31 ST MARCH 2011, FOR WHICH NO NOTICE WAS RECEIVED BY THE ASSESSEE. 5. ALTHOUGH THE ASSESSEE DID NOT RECEIVE THE SAID NOTI CE FOR THE HEARING ON 31 ST MARCH 2011, MR.C.H.NANIWADEKAR (ASSOCIATE OF OUR COUNSEL MR.S.N.INAMDAR) WAS PRESENT IN THE COURT ON 31 ST MARCH 2011. AS PER HIS KNOWLEDGE, THE APPEALS LISTED ON 31 ST MARCH 2011 2 WERE ADJOURNED TO 10 TH MAY 2011. SINCE ALL THESE APPEALS WERE ALWAYS MOVING TOGETHER IN THE PAST, IT WAS PRESUMED THAT THE PRESENT APPEAL NO. ITA 195/PN/2004 ALSO WAS ADJOURN ED TO 10 TH MAY 2011. 6. IT HOWEVER NOW APPEARS THAT ONLY THE DEPARTMENTAL A PPEALS WERE ADJOURNED TO 10 TH MAY 2012, AND ASSESSEES APPEAL NO. ITA 195 WAS DISMISSED FOR NON-ATTENDANCE. 7. IT IS THUS SUBMITTED THAT NON-ATTENDANCE WAS ONLY D UE TO MISUNDERSTANDING AND WAS NOT INTENTIONAL. THE ASSE SSEE ALWAYS IN THE PAST HAS COMPLIED WITH THE DATES OF HEARING AND DIRECTIONS OF THE HON'BLE BENCH. 8. IN VIEW OF THE ABOVE, IT IS RESPECTFULLY PRAYED THA T THE SAID APPEAL NO ITA 195/PN/2004 MAY KINDLY BE RESTORED AND HEARD AFRESH ON MERITS. 2. WE FIND FORCE IN THE CONTENTION OF THE ASSESSEE THAT ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN NOT APPEARING BEFO RE THE TRIBUNAL. SO IN THE INTEREST OF JUSTICE, WE RECALL OUR ORDER DAT ED 31.03.2011 AND THE REGISTRY IS DIRECTED TO FIX THE CASE ON 09.01.2013. 3. AS A RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 23 RD DAY OF NOVEMBER, 2012. SD/- SD/- ( G.S.PANNU ) ( SHAILENDRA KUMAR YAD AV ) ACCOUNTANT MEMBER JUDICIAL MEMBER GSPS PUNE, DATED THE 23 RD NOVEMBER, 2012. COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE ITO, WARD-5(3), PUNE. 3. THE CIT(A)-II, PUNE. 4. THE CIT-II, PUNE. 5. THE DR B BENCH, PUNE. 6. GUARD FILE. BY ORDER //TRUE COPY// PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.