Dr. M.S. Hiremath, Pune V. DCIT, Cir.-5, Pune

MA 72/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6731 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 20-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI D. KARUNAKARA RAO, AM M.A. NO. 72/PN/2011 ARISING OUT OF I.T.A. NO. 1757/PN/2005 A.Y. 2002-03 DR. M.S. HIREMATH 1126/B MODEL COLONY ROAD, SHIVAJINAGAR, PUNE-411 016 PAN AADPH 0605 H APPLICANT VS. DY. CIT CIR. 5, PUNE. RESPONDENT APPLICANT BY : SHRI M.R. BHAGWAT RESPONDENT BY: SMT. ANN KAPTHUAMA ORDER PER SHAILENDRA KUMAR YADAV THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY TH E ASSESSEE IN RESPECT OF APPEAL IN ITA NO. 1757/PN/20 05 FOR A.Y. 2002-03. 2. THE STAND OF THE ASSESSEE IS THAT THE NOTICE OF HEARING FIXING THE CASE FOR 6 TH DECEMBER 2010 WAS RECEIVED VERY LATE WHEN THE ASSESSEE WAS OUT OF STATION FOR A LECTURE TOUR. THE STAFF OF ASSESSEE ALSO DID NOT COMPREHEND THE URGEN CY OF THE SITUATION AS A RESULT OF WHICH NOTICE OF HEARING WA S CLAIMED TO HAVE HANDED OVER TO THE AUTHORIZED REPRESENTATIVE O NLY IN THE AFTERNOON OF 6 TH DECEMBER 2010 BY WHICH TIME THE BENCH PROCEEDINGS WERE ALREADY OVER. UNDER THESE CIRCUMS TANCES, THE ASSESSEE COULD NOT BE REPRESENTED ON THE DATE F IXED FOR HEARING. IN THIS VIEW OF THE MATTER, THE ASSESSEE P LEADED THAT M.A. 72/PN/2011 DR. M.S. HIREMATH A.Y. 2002-03 - 2 - THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1757/PN /2005 DATED 8 TH DECEMBER 2010 MAY BE RECALLED AND A FRESH OPPORTUNITY OF HEARING BE GIVEN. 3. AFTER HEARING THE PARTIES AND PERUSING THE SUBMI SSIONS MADE IN THE MISC. APPLICATION, WE FIND THAT THE ASS ESSEE 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. 1757/PN/2005 DATED 8 TH DECEMBER 2010 FOR A.Y. 2002-03 AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARIN G ON 25 TH JULY 2011. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFT ER CONCLUSION OF THE HEARING ON 22 ND JULY 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 22 ND JULY 2011. ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT(A) II PUNE 4. CIT - III PUNE 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.