Deepak Narayanrao Patange, Pune V. Income-tax Officer,

MA 60/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2182 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 21-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA
• Assessee Lawyers: NILESH KHANDELWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE: SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 6 0 /PN/2014 (ARISING OUT OF ITA NO. 1307 / P N/ 20 12 ) ASSESSMENT YEAR : 200 4 - 05 DEEPAK NARAYANRAO PATANGE, SHAH KHANDELWAL JAIN & ASSOCIATES, CHARTERED ACCOUNTANTS, LEVEL 3, BUSINESS BAY, PLOT NO. 84, WELLESLEY ROAD, NEAR RTO, PUNE VS. INCOME TAX OFFICER, WARD - 8 ( 2 ), PUNE (APPELLANT) (RESPONDENT) PAN NO. AARPP6306K APPELLANT BY : SHRI NILESH KHANDELWAL RESPONDENT BY: SMT. S. PRAVEENA DATE OF HEARING : 18 - 07 - 2014 DATE OF PRONOUNCEMENT : 18 - 0 7 - 2014 ORDER PER R.S . PADVEKAR , JM : - THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE WITH PRAYER TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ASSESSEES APPEAL BEING ITA NO. 1 307 /PN/2012 DATED 29 - 08 - 2013 , DISMISSING THE APPEAL FOR THE WANT OF PROSECUTION. 2. IT IS STATED IN THE APPLICATION THAT DUE TO OVERSIGHT THERE WAS MISTAKE IN NOTING THE DATE OF HEARING PRONOUNCE D IN THE OPEN COURT AND HENCE, THE AR COULD NOT REMAIN THE PRESENT. IT IS PLEADED THAT IT WAS DELIBERATE ACT FOR NON - ATTENDANCE ON THE DATE FIXED FOR HEARING OF THE APPEAL. THE ASSESSEE HAS PLEADED FOR RECALLING THE ORDER AND TO REINSTITUTE THE APPEAL. 2 MA NO. 6 0/PN/2014, DEEPAK NARAYANRAO PATANGE, PUNE 3. WE HAVE HEARD THE PARTIES. AFTER GIVING OUR ANXIOUS CONSIDERATION TO THE REASONS GIVEN IN THE APPLICATION , WE ARE OF THE OPINION THAT THERE WAS A REASONABLE CAUSE FOR NON - ATTENDANCE OF THE ASSESSEE ON THE DATE FIXED FOR THE HEARING OF THE APPEAL. WE, THEREFORE, RECALL THE ORDER IN ITA NO. 1307 /PN/2012 DATED 29 - 0 8 - 2013 AND REINSTITUTE THE APPEAL FOR HEARING TO THE FILE OF THIS TRIBUNAL . THE SAID APPEAL IS FIXED FOR HEARING ON 25 - 08 - 2014. THE DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN THE OPEN COU RT IN PRESENCE OF BOTH THE PARTIES AND NO S EPARATE NOTICES WILL BE ISSUED . 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 18 - 07 - 201 4 SD/ - SD/ - ( R . K . PAN DA ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 18 TH JULY, 2014 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - V, PUNE 4 THE CIT - V , PUNE 5 THE DR, ITAT, B BENCH, PUNE . 6 GUARD FILE. //TRUE COP Y// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE