Anurang Engg Co Pvt Ltd., Aurangabad V. ACIT CIR-1, Aurangabad

MA 73/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9544 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 29-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Assessee Lawyers: ABH AY AUCHAT
• 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. 73/PN/2012 (ARISING OUT OF ITA NO.151/PN/2011) (ASSESSMENT YEAR 2004-05) ANURAG ENGINEERING CO. PVT. LTD., NOW KNOWN AS ENDURANCE TECHNOLOGIES LTD., MIDC WALUJ, AURANGABAD .. APPLICANT PAN NO. AAACA 6006H VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD. .. RESPONDENT APPLICANT BY : SRI ABHAY AUCHAT RESPONDENT BY : MS. ANN KAPTHUAMA DATE OF HEARING : 09-11-2012 DATE OF PRONOUNCEMENT : 09-11-2012 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. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE SUBMITTED THAT THE AUTHORISED REPRESEN TATIVE OF THE ASSESSEE COMPANY WAS NOT FEELING WELL FOR WHICH HE HAD TO VISIT A DOCTOR FOR EXAMINATION AND MEDICINES. HE HAD SUFFERED FROM KIDNEY STONE ATTACK FOR WHICH HE WAS IMMOBILIS ED AND REQUIRED IMMEDIATE MEDICAL ATTENDANCE. HOWEVER, AFTER VISITING THE DOCTOR WHE N HE CAME TO THE TRIBUNAL, THE APPEAL OF THE ASSESSEE COMPANY WAS ALREADY HEARD EXPARTE. HE SUB MITTED THAT ON THE VERY SAME DAY THE HEARING OF ENDURANCE TECHNOLOGIES PVT. LTD., IN WHI CH THE ASSESSEE COMPANY HAS BEEN MERGED BEARING ITA NO. 152/PN/2011 AND ITA NO.153/PN/2011 HAS BEEN ADJOURNED ON 04-07-2012. HE SUBMITTED THAT THE ASSESSEE COMPANY WAS SINCERE ABO UT ITS RESPONSIBILITIES AND OBLIGATIONS AND HAS ALWAYS ATTENDED THE EARLIER HEARINGS DILIGENTLY . HE SUBMITTED THAT ALTHOUGH A DETAILED ORDER HAS BEEN PASSED BY THE TRIBUNAL, HOWEVER, THE ARGUM ENTS OF THE ASSESSEE HAS NOT BEEN CONSIDERED FOR NON-APPEARANCE. HE SUBMITTED THAT IN THE INTER EST OF JUSTICE EXPARTE ORDER PASSED BY IT SHOULD BE RECALLED AND AN OPPORTUNITY OF HEARING TO THE AS SESSEE SHOULD BE GRANTED. 2 3. THE LEARNED DR ON THE OTHER HAND SUBMITTED THAT THE TRIBUNAL HAS PASSED A DETAILED ORDER, THEREFORE, THE SAME SHOULD NOT BE RECALLED. 4. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES. FROM THE ORDER SHEET ENTRY, WE FIND THE CASE WAS FIXED FOR THE FIRST TIM E ON 26-04-2012 AND FOR NON-APPEARANCE OF THE ASSESSEE THE APPEAL WAS HEARD EXPARTE. AFTER CONSI DERING THE VARIOUS GROUNDS RAISED IN THE APPEAL, THE APPEAL HAS BEEN DISMISSED. IT IS THE S UBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT DUE TO MEDICAL EXIGENCIES HE COULD NO T APPEAR BEFORE THE TRIBUNAL IN TIME AND BY THE TIME HE REACHED THE TRIBUNAL THE APPEAL WAS ALR EADY HEARD EXPARTE. IT IS ALSO THE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT ON THE VERY SAME DAY ANOTHER APPEAL OF THE GROUP COMPANY HAD BEEN ADJOURNED TO 04-07-2012. WE FIND SOME FORCE IN THE ABOVE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE AND ARE OF THE OPI NION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE. WE, THERE FORE, RECALL THE ORDER OF THE TRIBUNAL AND APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 17-1 2-2012 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTI CE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ACCORDINGLY ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF ON THIS THE 9 TH DAY OF NOVEMBER 2012. SD/- SD/- (R.S PADVEKAR) ( R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMB ER PUNE, DATED THE 9 TH NOVEMBER 2012 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. DEPARTMENT 3. CIT(A)-II, PUNE 4. D.R. A BENCH, PUNE 5. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE