Chordiya Dilip Motilal, Pune V. Deputy Commissioner of Income-tax,

MA 64/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2186 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-07-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO.64/PN/2014 (ARISING OUT OF ITA NO. 339/PN/2012) (ASST.YEAR : 2007-08) SHRI CHORDIYA DILIP MOTILAL, FLAT NO.10, SAJJAN PLAZA, 3 RD FLOOR, CHINCHWADGAON, PUNE 411033. .. APPLICANT PAN NO.AAMPC1174F VS. DY.CIT, CIRCLE-9, PUNE .. RESPONDENT APPLICANT BY : SHRI M.K. KULKARNI REVENUE BY : SHRI RAJESH DAMOR DATE OF HEARING : 25-07-2014 DATE OF PRONOUNCEMENT : 25-07-2014 ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATIO N REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY IT D ISMISSING THE APPEAL FOR NON-APPEARANCE. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE EXPLAINED THE REA SONS FOR NON-APPEARANCE SINCE NO NOTICE WAS RECEIVED BY THE ASSESSEE. HE S UBMITTED THAT IN THE INTEREST OF JUSTICE THE EXPARTE ORDER OF THE TRIBUN AL BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO PRESENT HIS CAS E. 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONS IDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR NON-APPEARANCE 2 ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 18-11-2014 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. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 25 TH DAY OF JULY, 2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE, DATED : 25 TH JULY, 2014 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A)-V, PUNE 4. THE CIT-V, PUNE 5. D.R. A BENCH, PUNE 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE