DCIT, Cent. Cir.-1, Nashik V. Shri Madhavrao T. Patil, Nashik

MA 81/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6732 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 29-04-2011
• Result in Favour of: Revenue
• 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. 81/PN/2011 ARISING OUT OF I.T.A. NO. 782 TO 785/PN/2009 A.Y. 2001-02 TO 2004-05 DY. CIT CENT. CIR. 1, NASIK APPLICANT VS. SHRI MADHAVRAO T. PATIL SHESHADRI KULKARNI COLONY SHARANPUR ROAD, NASIK PAN AHBPP 1178 J RESPONDENT APPLICANT BY : SMT. ANN KAPTHUAMA RESPONDENT BY: SHRI NIKHIL PATHAK ORDER PER SHAILENDRA KUMAR YADAV THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY TH E DEPARTMENT IN RESPECT OF APPEALS IN ITA NO. 782 TO 785/PN/2010 FOR A.Y. 2001-02 TO 2004-05. 2. THE STAND OF THE REVENUE IS THAT ON VERIFICATION IT WAS FOUND THAT ONLY ONE COPY OF NOTICE WAS FORWARDED BY THE CONCERNED BENCH CLERK TOGETHER WITH COPIES OF NOTIC ES. THIS FACT WAS CLAIMED TO HAVE BEEN BROUGHT TO THE NOTICE OF REGISTRY AS WELL. HOWEVER, SAME WAS NOT PLACED BEFORE THE BE NCH AT THE RELEVANT TIME AND HENCE ORDER OF DISMISSAL OF DEPAR TMENT APPEALS CAME TO BE PASSED ON 16-12-2010 IN ITA NO. 782 TO 785/PN/2009. IN THIS VIEW OF THE MATTER, THE REVENU E PLEADED THAT THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 78 2 TO M.A. 81/PN/2011 MADHAVRAO T PATIL A.Y. 2001-02 TO 2004-05 - 2 - 785/PN/2009 FOR A.Y. 2001-02 TO 2004-05 DATED 16-12 -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 REVENUE HAS BEEN ABLE TO GIVE ADDRESS OF ASSESSEE WHICH IS EVIDENT F ROM THE PRESENCE OF AR FOR THE ASSESSEE. LET THIS MATTER BE DECIDED ON RECORD. THERE IS A FORCE IN REVENUES CONTENTION. IN THIS VIEW OF THE MATTER, WE HEREBY RECALL THE ORDER OF THE TRIBU NAL IN ITA NO. 782 TO 785/PN/2009 DATED 16-12-2010 FOR A.Y. 20 01-02 TO 200-05 AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 22-9-2011. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 27 TH JULY 2011 SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 27 TH JULY 2011. ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT(A) I NASIK 4. CIT - I NASIK 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.