Kalbhairavnath Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, Pune V. Income-tax Officer, Ward - 14(5), Pune

MA 61/PUN/2022

AI Insights

The case involves Kalbhairavnath Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, the applicant, who filed a Miscellaneous Application against an ex parte order passed by the Income Tax Appellate Tribunal, Pune. The ex parte order was issued due to the non-appearance of the assessee in a previous hearing. The assessee provided reasons for their absence, which the Tribunal found satisfactory, leading to the recall of the ex parte order and the restoration of the appeal for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137678 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 02-01-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT Miscellaneous Application No.61/PUN/2022 (arising out of ITA No.2354/PUN/2017) Assessment Year : 2012-13 Kalbhairavnath Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, At & post Yewat, Taluka Daund, Dist. Pune – 412 214 PAN : AAAAK0302J Vs. ITO, Ward-14(5), Pune (Applicant) (Respondent) Assessee by : Smt. Deepa Khare Revenue by : Shri Piyush Kumar Singh Yadav Date of Hearing : 06-01-2023 Date of Pronouncement : 06-01-2023 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the assessee against the ex parte order passed by the Tribunal on 11-12-2018 u/s 254(1) of the Income-tax Act, 1961 (hereinafter called `the Act’) for the captioned assessment year. 2. The assessee, in the Miscellaneous application, has stated the reasons which led to its non-appearance before the Tribunal. 3. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the M.A.No.61/PUN/2022 2 Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed the extant miscellaneous application giving reasons as to why it could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, I am satisfied that it was prevented by a reasonable cause from attending the hearing. As such, the impugned order is recalled. The Registry is directed to fix the hearing of the appeal on 06-02-2023, as announced in the open court. No separate notice of hearing need be sent as the date was intimated to the parties in the open court on the conclusion of the hearing. 4. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 06 th January, 2023. /- Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 06 th January, 2023 Satish M.A.No.61/PUN/2022 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-7 Pune 4. The Pr. CIT-6, Pune 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. // True copy // आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 06-01-2023 Sr.PS 2. Draft placed before author 06-01-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *