Rasika Motels, Kolhapur V. ITO, Wd.-2, Kolhapur

MA 85/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6733 (ITAT-PUNE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 27-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Assessee Lawyers: MRS KIRTI JOSH I

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. 82 TO 87/PN/2011 ARISING OUT OF I.T.A. NO. 1139 TO 1144/PN/2010 A.Y. 2001-02 TO 2006-07 RASIKA MOTELS F-1 MALATI TOWERS 223/3 TARABAI PARK KOLHAPUR 16 003 PAN AAFPR 8668 M APPLICANT VS. I.T.O. WARD 2 KOLHAPUR RESPONDENT APPLICANT BY : MRS. KIRTI JOSHI RESPONDENT BY: SMT. ANN KAPTHUAMA ORDER PER SHAILENDRA KUMAR YADAV THESE MISCELLANEOUS APPLICATIONS HAVE BEEN MOVED BY THE ASSESSEE IN RESPECT OF APPEALS IN ITA NO. 1139 TO 1144/PN/2010 FOR A.Y. 2001-02 TO 2006-07. 2. THE STAND OF THE ASSESSEE IS THAT AN EMPLOYEE OF THE ASSESSEE THOUGH ATTENDED THE OFFICE OF THE TRIBUNAL WELL IN TIME, BUT COULD NOT PRESENT THE ADJOURNMENT APPLICA TION BEFORE THE BENCH AS THE CONCERNED BENCH CLERK HAD A SKED HIM TO WAIT IN THE VERANDAH TILL HIS CASE IS CALLED OUT FOR HEARING. HOWEVER, SURPRISINGLY THE EMPLOYEE DID NOT HEAR THE CASE OF THE ASSESSEE WHEN CALLED OUT AND BY THE TIME, HE AP PROACHED THE CONCERNED BENCH CLERK, THE PROCEEDINGS BEFORE T HE BENCH WERE CONCLUDED. UNDER THESE CIRCUMSTANCES, THE ASS ESSEE WAS M.A. 82 TO 87/PN/2011 RASIKA MOTELS A.Y. 2001-02 TO 2006-07 - 2 - PREVENTED BY A SUFFICIENT CAUSE FOR NON-ATTENDANCE. IN THIS VIEW OF THE MATTER, THE ASSESSEE PLEADED THAT THE O RDER PASSED BY THE TRIBUNAL IN ITA NO. 1139 TO 1144/PN/2010 DAT ED 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. APPLICATIONS, WE FIND THAT THE AS SESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE RELEVANT DATE OF HEARING. IN THIS VIEW OF THE MATTER, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 1139 TO 1144/PN/2010 DATED 15-12-2010 FOR A.Y. 2001 -02 TO 2006-07 AND DIRECT THE REGISTRY TO FIX THIS CASE F OR HEARING ON 22-9-2011. 4. IN THE RESULT, THE MISC. APPLICATIONS ARE ALLOWE D. 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) KOLHAPUR 4. CIT - KOLHAPUR 5. ITAT, D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.