Deepak R. Jhunjhunwala, Pune V. Assistant Commissioner of Income-tax,

MA 61/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2199 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 25-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VERMA
• Assessee Lawyers: R G NAHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER M.A. NO.61/PN/2014 ARISING OUT OF ITA NO.1750/PN/2012 (A.Y: 2001-02) DEEPAK RADHYSHAM JHUNJHUNWALA ANAND NIWAS, NEAR SANT EKNATH RANG MANDIR OSMANPURA, AURANGABAD PAN: ACQPJ0657A APPLICANT VS. ACIT, CENTRAL CIRCLE, AURANGABAD RESPONDENT APPLICANT BY : SHRI R.G. NAHAR RESPONDENT BY : SMT. M.S. VERMA DATE OF HEARING : 23-05-2014 DATE OF PRONOUNCEMENT : 02-06-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL IN IT A NO.1750/PN/2012 DATED 30-08-2013. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 30.08.2013, FOR WHICH NOTICE OF HEARIN G HAS NOT BEEN RECEIVED BY HIM, THEREFORE, IT COULD NOT APPEA R BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. ACCORD INGLY, THE ASSESSEE HAD REQUESTED TO RECALL THE ORDER PASSED B Y THE TRIBUNAL IN ITA NO.1750/PN/2012 DATED 30-08-2013 AN D DECIDE THE SAME ON MERITS. THE LEARNED DEPARTMENTAL REVENUE HAS NOT DISPUTED THE FACTUAL POSITION. AFT ER GOING THROUGH THE RIVAL SUBMISSIONS AND PERUSING THE MATE RIAL ON RECORD, WE ARE OF THE OPINION THAT THERE WAS A REAS ONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEF ORE THE TRIBUNAL. WE, THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.1750/PN/2012 DATED 30-08-2013 AN D DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 19.08.2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE DAY 2 ND OF JUNE, 2014. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 2 ND JUNE, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A), AURANGABAD 4) THE CIT, AURANGABAD 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, ITAT, PUNE.