M/s J. K. Builders, Pune V. ITO Wd- 8[2] Pune, Pune

MA 64/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9545 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 05-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Keywords: Reasonable cause

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. 64/PN/2012 (ARISING OUT OF ITA NO.396/PN/2009) (ASSESSMENT YEAR 2005-06) M/S.J.K. BUILDERS, S.NO.122/1+2+3, DHWARKADHEESH RESIDENCY, PIMPLE SAUDAGAR, PIMPRI, PUNE 411 027. .. APPLICANT PAN NO. AAEFJ 8403A VS. INCOME TAX OFFICER, WARD-8(2), PUNE. .. RESPONDENT APPLICANT BY : SRI SUNIL GANOO RESPONDENT BY : MS. ANN KAPTHUAMA DATE OF HEARING : 09-11-2012 DATE OF PRONOUNCEMENT : 09-11-2012 ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY IT FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDAVIT FILED BY THE ASSESSEE SUBMITTED THAT THE APPEAL WAS FIXED FOR HEARING ON 12-07-2010 AND AT THE REQUEST OF THE THEN AUTHORISED REPRESENT ATIVE OF THE ASSESSEE THE MATTER WAS ADJOURNED TO 06-09-2010. HOWEVER, DUE TO SOME PERSONAL REASO NS THE SAID AUTHORISED REPRESENTATIVE OF THE ASSESSEE RELINQUISHED THE AUTHORITY GIVEN TO HI M. DUE TO COMMUNICATION GAP BETWEEN THE ASSESSEE AND THE SAID AUTHORISED REPRESENTATIVE THE NEXT DATE OF HEARING WAS NOT COMMUNICATED TO THE ASSESSEE FOR WHICH THE ASSESSEE COULD NOT AT TEND BEFORE THE TRIBUNAL ON 06-09-2010. HE SUBMITTED THAT ON 06-09-2010 THE MATTER WAS ADJOURN ED TO 13-10-2010 AND SINCE THE ASSESSEE WAS NOT AWARE OF THE DATE OF ADJOURNMENT NOBODY COULD A PPEAR BEFORE THE TRIBUNAL ON BEHALF OF THE ASSESSEE FOR WHICH AN EXPARTE ORDER HAS BEEN PASSED BY THE TRIBUNAL. HE SUBMITTED THAT ONLY WHEN THE APPEAL OF THE ASSESSEE FOR A.Y. 2006-07 WA S FIXED BEFORE THE TRIBUNAL THAT THE ASSESSEE CAME TO KNOW THROUGH HIS NEWLY APPOINTED AUTHORISED REPRESENTATIVE THAT AN EXPARTE ORDER HAS 2 ALREADY BEEN PASSED BY THE TRIBUNAL FOR THE PRECEDI NG ASSESSMENT YEAR. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE EXPARTE ORDER PASSED BY THE TRIBUNAL SHOULD BE RECALLED AND AN OPPORTUNITY OF HEARING SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE ITS CASE ON MERIT. 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE BEFORE THE TRIBU NAL ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 21-11-2012 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. THE MISCELL ANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF ON THIS THE 9 TH DAY OF NOVEMBER 2012. SD/- SD/- (R.S PADVEKAR) ( R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMB ER PUNE, DATED THE 9 TH OCTOBER 2012 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. DEPARTMENT 3. CIT(A)-III, PUNE 4. D.R. A BENCH, PUNE 5. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE