M/s. G.K. Builders, Pune V. Income-tax Officer,

MA 70/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2193 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 27-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE: SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO. 70 /PN/2014 (ARISING OUT OF ITA NO. 1 5 8 / P N/ 20 12 ) ASSESSMENT YEAR : 200 7 - 08 M/S. G.K. BUILDERS, DWARKADHEESH RESIDENCY, PIMPLE SAUDAGAR, PIMPRI, PUNE VS. INCOME TAX OFFICER, WARD - 8 ( 3 ), PUNE (APPELLANT) (RESPONDENT) PAN NO. AAFFG2362M APPELLANT BY: SHRI SANKET JOSHI RESPONDENT BY: SMT. S. PRAVEENA DATE OF HEARING : 04 - 07 - 2014 DATE OF PRONOUNCEMENT : 04 - 0 7 - 2014 ORDER PER R.S . PADVEKAR , JM : - THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE U/S. 254(2) OF THE INCOME - TAX ACT WITH PRAYER TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ASSESSEES APPEAL BEING ITA NO. 15 8 /PN/2012 DATED 13 - 05 - 2013 , DISMISSING THE ASSESSEES APPEAL FOR THE WANT OF PROSECUTION. 2. IT IS STATED IN THE APPLICATION THAT THE NOTICE OF HEARING DATED 05 - 04 - 2013 WAS RECEIVED BY THE ASSESSEE AFTER THE DATE OF HEARING. THE ASSESSEE HAS P LEADED THAT THERE IS A REASONABLE CAUSE FOR NON - ATTENDANCE OF THE ASSESSEE ON THE DATE FIXED FOR HEARING OF THE ASSESSEES APPEAL. 3. WE HAVE HEARD THE PARTIES. IN OUR OPINION THERE IS A REASONABLE CAUSE FOR NON - ATTENDANCE OF THE ASSESSEE ON THE DATE FIX ED FOR THE 2 MA NO. 70/PN/2014, M/S. G.K. BUILDERS, PUNE HEARING OF THE ASSESSEES APPEAL. WE, THEREFORE, RECALL THE ORDER IN ITA NO. 15 8 /PN/2012 DATED 13 - 05 - 2013 AND REINSTITUTE THE APPEAL FOR HEARING. THE SAID APPEAL IS FIXED FOR HEARING ON 09 - 10 - 2014. THE DATE OF HEARING OF THE APPEAL IS PRONOUN CED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES AND NO S EPARATE NOTICES WILL BE ISSUED . 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 04 - 07 - 201 4 SD/ - SD/ - ( G.S. PAN NU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 04 TH JULY, 2014 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - V, PUNE 4 THE CIT - V , PUNE 5 THE DR, ITAT, B BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE