Smt Anju Suryaprakash Demda, Jalna V. ITO Wd- 1(3) Jalna, Jalna

MA 68/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9551 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 14-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINITA MENON
• 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. 68/PN/2012 (ARISING OUT OF ITA NO.117/PN/2011 (ASSESSMENT YEAR 2005-06) SMT. ANJU SURYAPRAKASH DEMDA, PROP. OF AKANKSHA INTERNATIONAL, AJINKYA PALACE,MANTHA ROAD, JALNA. PAN NO. ADGPD 6397J .. APPLICANT VS. INCOME TAX OFFICER, WARD-1(3), JALNA. .. RESPONDENT APPLICANT BY : SRI M.K. KULKARNI RESPONDENT BY : SMT. VINITA MENON DATE OF HEARING : 23-11-2012 DATE OF PRONOUNCEMENT : 23-11-2012 ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MISCELLANEOUS APPLICATION SUBMITTED THAT THE ADDRESS GIVEN IN THE FORM NO.36 IS CORRECT AND NO SUCH NOTICE SENT BY THE REGISTRY THROUGH RPAD HAS C OME TO THE ASSESSEE WHICH HE REFUSED TO RECEIVE. HE SUBMITTED THAT DUE TO NON-R ECEIPT OF THE NOTICE OF HEARING BY THE TRIBUNAL THE ASSESSEE COULD NOT APPEAR BEFORE T HE TRIBUNAL EITHER IN PERSON OR THROUGH HIS AUTHORISED REPRESENTATIVE. HE SUBMITTE D THAT IN THE INTEREST OF JUSTICE THE EXPARTE ORDER OF THE TRIBUNAL SHOULD BE RECALLE D AND THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO ARGUE HER CASE ON MERIT. 2 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARANC E ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND DIR ECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 01-01-2013 WHICH WAS ANNOUNCED IN TH E OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF ON THIS THE 23RD DAY OF NOVEMBER 2012. SD/- SD/- (R.S. PADVEKAR) (R.K. PAN DA) JUDICIAL MEMBER ACCOUNTANT MEMB ER PUNE, DATED THE 23 RD NOVEMBER 2012 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. DEPARTMENT 3. CIT CONCERNED 4. D.R. A BENCH, PUNE 5. GUARD FILE BY ORDER // TRUE COPY SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE