Shri Ghanshyam Agrawal, Jalgaon V. ITO Cen Aurangabad., Aurangabad

MA 62/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9171 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 05-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: J M RANADE

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. PADVEKAR JUDICIAL MEMBER AND SHRI R.K. PANDA ACCOUNTANT MEMBER MA NO. 62/PN/2012 ARISING OUT OF ITA NO.78/PN/2011 (ASSESSMENT YEAR 2000-01) GHANSHYAM AGRAWAL, SUNDERPURIYA NIWAS, JAINAGAR, JILHAPETH JALGAON, JALGAON. .. APPLICANT PAN NO. ADFPA 4545AQ VS. ITO CENTRAL, AURANGABAD. .. RESPONDENT ASSESSEE BY : SRI J.M. RANADE DEPARTMENT BY : SRI S.K. SINGH DATE OF HEARING : 14-09-2012 DATE OF PRONOUNCEMENT : 14 -09-2012 ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MA REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASS ESSEE FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MISCELLANEOUS PETITION AND THE AFFIDAVIT FILED BY THE ASSESSEE SUBMITTED T HAT THE NOTICE ISSUED BY THE REGISTRY WAS RETURNED BY THE POSTAL AUTHORITIES WIT H THE REMARK NOT FOUND. HOWEVER, THE ASSESSEE HAS BEEN STAYING AT THE ABOVE ADDRESS FOR MORE THAN 25 YEARS WITH HIS FAMILY AND THERE WAS NO OCCASION THA T THE RESIDENCE OF THE ASSESSEE REMAINED CLOSED AT ANY TIME EXCEPT DURING THE PERIO D FROM 11PM TO 5AM. HE SUBMITTED THAT ASSESSEE BEING A HANDICAPPED PERSON HAVING LOST BOTH THE LOGS IN A TRAIN ACCIDENT AT THE AGE OF 15 WAS ALWAYS AVAILABL E AT HIS RESIDENCE DURING THE DAY TIME AND WAS ALWAYS AVAILABLE AT HIS RESIDENCE FROM THE DATE OF FILING OF THE APPEAL 2 TILL THE DATE OF HEARING EXCEPT IN VERY RARE INSTAN CES. HOWEVER, HE IS UNABLE TO UNDERSTAND HOW THE POSTAL AUTHORITIES HAVE RETURNED THE LETTER WITH THE REMARK NOT FOUND. HE SUBMITTED THAT IN THE INTEREST OF JUSTI CE THE EXPARTE ORDER OF THE TRIBUNAL SHOULD BE RECALLED AND THE ASSESSEE BE GIV EN AN OPPORTUNITY TO REPRESENT HIS CASE. 3. WE HAVE CONSIDERED THE ARGUMENTS MADE BY THE LEA RNED COUNSEL FOR THE ASSESSEE AS WELL AS THE LEARNED DR. AFTER GOING TH ROUGH THE CONTENTS OF THE MISCELLANEOUS PETITION AND THE AFFIDAVIT FILED BY T HE ASSESSEE WE ARE OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUS E ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE ON THE DATE OF HEARING. WE, THEREFO RE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 05- 11-2012 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO S EPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. ACCORDINGLY , THE MA FILED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS A LLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARIN G ITSELF, I.E.ON 14-09-2012. SD/- SD/- (R.S.PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: THE 14 TH SEPTEMBER 2012 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT, AURANGABAD 4. THE D.R, A PUNE BENCH 5. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE