ITO Ward 1(4), Nashik V. Shri Baburao G Jadhav, Nashik

MA 72/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2449 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-07-2014
• Assessment Year: misc
• Appeal Filed On: 07-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A. NO.72/PN/2014 ARISING OUT OF ITA NO.615/PN/2009 (A.Y: 2003-04) VASANT D. VARNEKAR FLAT NO.8, MADHURVRINDAVAN SOCIETY, 1194/1&2, MODERN COLLEGE ROAD, PUNE 411005 PAN: AAOPV3457G APPLICANT VS. DY.CIT, CIRCLE-3, PUNE RESPONDENT APPLICANT BY : SHRI NARESH KUMAR RESPONDENT BY : SHRI NAIK DATE OF HEARING : 08-08-2014 DATE OF PRONOUNCEMENT : 21-08-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL IN IT A NO.615/PN/2009 DATED 29-07-2010. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 29.07.2010, FOR WHICH NOTICE OF HEARIN G HAS NOT BEEN RECEIVED BY HIM, THEREFORE, IT COULD NOT APPEA R BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. ACCORD INGLY, THE ASSESSEE HAS REQUESTED TO RECALL THE ORDER PASSED B Y THE TRIBUNAL IN ITA NO.615/PN/2009 DATED 29-07-2010 AND DECIDE THE SAME ON MERITS. THE LEARNED DEPARTMENTAL REVENUE HAS NOT DISPUTED THE FACTUAL POSITION. AFT ER GOING THROUGH THE RIVAL SUBMISSIONS AND PERUSING THE MATE RIAL ON MA NO.72/PN/2014 OUT OF ITA NO.615/PN/2009 RECORD, WE ARE OF THE OPINION THAT THERE WAS A REAS ONABLE AND SUFFICIENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEF ORE THE TRIBUNAL. WE, THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.615/PN/2009 DATED 29-07-2010 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 18.12.2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE DAY 21 ST OF AUGUST, 2014. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 21 ST AUGUST, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A)-I, PUNE 4) THE CIT-I, PUNE 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, ITAT, PUNE.