M/S Arihand Associates, Pune V. ITO, Pune

MA 74/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9546 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 19-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINITA MENON
• Keywords: Reasonable cause

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 74/PN/2012 (ARISING OUT OF ITA NO.1080/PN/2010) (ASSESSMENT YEAR 2005-06) M/S. ARIHANT ASSOCIATES, MAHAVIR NAGAR, VADGAON SHERI, PUNE 411 014 .. APPLICANT PAN NO. AAGFA 4483P VS. INCOME TAX OFFICER, WARD-2(3), PUNE. .. RESPONDENT APPLICANT BY : SRI SUHAS BORA RESPONDENT BY : SRI VINITA MENON 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 FOR NON-AP PEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE SUB MITTED THAT THE ACCOUNTANT OF THE ASSESSEE FIRM SRI NILESH NANDKISHOR JAYALWAL, W HO RECEIVED THE NOTICE OF HEARING BY THE TRIBUNAL, INADVERTENTLY FORGOT TO IN TIMATE THE PARTNERS OR THE TAX CONSULTANT FOR WHICH NOBODY COULD APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HE SUBMITTED THAT IN THE INTEREST OF JUST ICE THE EXPARTE ORDER OF THE TRIBUNAL SHOULD BE RECALLED AND AN OPPORTUNITY OF H EARING SHOULD BE GRANTED TO THE ASSESSEE TO ARGUE ITS CASE ON MERIT. 2 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE OPI NION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO N-APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TR IBUNAL AND THE HEARING OF THE APPEAL IS FIXED ON 09-01-2013 WHICH WAS ANNOUNCED I N THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE 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 HEARIN G 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 OCTOBER 2012 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. DEPARTMENT 3. CIT(A)-PUNE 4. D.R. B BENCH, PUNE 5. GUARD FILE BY ORDER // TRUE COPY // SENIO R PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE