Pralhad Hariram Panhale, Aurangabad V. Assistant Commissioner of Wealth-tax,

MA 84/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2443 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 15-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A. NO.84/PN/2014 ARISING OUT OF ITA NOS.251 TO 253/PN/2011 (A.YS: 2002-03, 2004-05 & 2005-06) SHRI PRALHAD HARIRAM PANHALE, PLOT NO.81, JAI VISHWABHARATI COLONY, AURANGABAD. PAN: ACEPP9243N APPLICANT VS. ACIT (CENTRAL), AURANGABAD RESPONDENT APPLICANT BY : S/SHRI NIKHIL PATHAK & SANKET JOSHI RESPONDENT BY : SHRI RAJESH DAMOR DATE OF HEARING : 19.09.2014 DATE OF PRONOUNCEMENT : 22.09.2014 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 NOS.251, 252 & 253/PN/2011 DATED 16.07.2012. 2. THE ASSESSEE SUBMITTED THAT THE HEARING OF THE A PPEAL WAS FIXED ON 12.07.2012. THE ASSESSEE STATED THAT HE REQUESTED FOR ADJOURNMENT ON THAT DAY VIDE HIS APPL ICATION DATED 11.07.2012 MENTIONING THAT HIS CHARTERED ACCO UNTANT WAS OUT OF STATION AND REQUESTED TO ADJOURN TO ANY DATE AFTER 30.07.2012. AS NONE APPEARED ON BEHALF OF THE ASSE SSEE ON THE DATE OF HEARING I.E. 12.07.2012, THE CASE HAS B EEN ADJOURNED TO 16.07.2012. HOWEVER, THE ASSESSEE WAS UNDER THE IMPRESSION THAT HE WOULD BE INFORMED ABOUT THE NEXT MA NO.84/PN/2014 OUT OF ITA NOS.251 TO 253/PN/2011 DATE OF HEARING, BUT ULTIMATELY IT WAS DISMISSED BY THE TRIBUNAL. ACCORDINGLY, THE ASSESSEE HAS REQUESTED TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.251, 25 2 & 253/PN/2011 DATED 16.07.2012 AND DECIDE THE SAME ON MERITS. THE LEARNED DEPARTMENTAL REVENUE HAS NOT DI SPUTED THE FACTUAL POSITION. AFTER GOING THROUGH THE RIVA L SUBMISSIONS AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE OPINION THAT THERE WAS A REASONABLE AND SUFFICI ENT CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.251, 252 & 253/PN/2011 DATED 16.07.2012 AND DIR ECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 14.01.2 015. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE DAY 22 ND OF SEPTEMBER, 2014. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 22 ND SEPTEMBER, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A), AURANGABAD 4) THE CIT, AURANGABAD 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, PUNE.