M/s. Bababhai & Co.., Kolhapur V. ITO,Wd. 1(1), Kolhapur

MA 64/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6722 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 17-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY SINGH
• Assessee Lawyers: P S PHADNIS; MRS KIRTI JOSH I

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI G.S. PANNU, AM M.A. NO. 58 TO 64/PN/2011 ARISING OUT OF I.T.A. NO. 167 TO 173/PN/2008 A.Y. 1999-00 TO 2005-06 M/S. BABABHAI & CO. C/O S.V. PHADNIS, CA 613-E WARD, PHADNIS CHAMBERS SHAHUPURI, 1 ST LANE, KOLHAPUR PAN AADFB 3219 R APPLICANT VS. I.T.O. WARD 1(1) KOLHAPUR RESPONDENT APPLICANT BY : SHRI P.S. PHADNIS AND MRS. KIRTI JOSHI RESPONDENT BY: SHRI SANJAY SINGH ORDER PER SHAILENDRA KUMAR YADAV THESE MISCELLANEOUS APPLICATIONS HAVE BEEN MOVED BY THE ASSESSEE IN RESPECT OF APPEAL IN ITA NO. 167 TO 173/PN/2008 FOR A.Y. 1999-00 TO 2005-06. 2. THE STAND OF THE ASSESSEE IS THAT THE AUTHORIZED REPRESENTATIVE SUFFERED FROM ACUTE OTITIS MEDIA I.E . SEVERE PAIN IN THE EAR AND WAS ADVISED COMPLETE REST. UNDER THE SE CIRCUMSTANCES, HE COULD NOT REPRESENT THE CASE OF T HE ASSESSEE ON THE DATE FIXED FOR HEARING. IN THIS VIEW OF THE MATTER, THE ASSESSEE PLEADED THAT THE ORDER PASSED BY THE TRIBU NAL IN ITA M.A. 58 TO 64/PN/2011 BABABHAI & CO. A.Y. 1999-00 T 2005-06 - 2 - NO. 167 TO 173/PN/2008 DATED 15-11-2010 MAY BE RECA LLED AND A FRESH OPPORTUNITY OF HEARING BE GIVEN. 3. AFTER HEARING THE PARTIES AND PERUSING THE SUBMI SSIONS MADE IN THE MISC. APPLICATIONS, WE FIND THAT THE AS SESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE RELEVANT DATE OF HEARING. IN THIS VIEW OF THE MATTER, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 167 AND 173/PN/2008 DATED 15-11-2010 FOR A.Y. 1999- 00 TO 2005-06 AND DIRECT THE REGISTRY TO FIX THIS CASE F OR HEARING ON 24-8-2011. 4. IN THE RESULT, THE MISC. APPLICATIONS ARE ALLOWE D. PRONOUNCED IN THE OPEN COURT ON 6TH JULY 2011 SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 6 TH JULY 2011. ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT(A) KOLHAPUR 4. CIT - KOLHAPUR 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.