Chaudhary Attarsing Yadav Memorial Education Trust, Pune V. Income tax Officer,Central -1, Pune

MA 85/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3275 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-08-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 28-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Miscellaneous Application No.85/PUN/2021 (arising out of ITA No.99/PUN/2017) Assessment Year : 2011-12 Chaudhary Attarsingh Yadav, Memorial Education Trust, Ion- 7,6 th Floor, Office No.601 to 603, Opp. Shraddha Heritage, Behind Central Mall, Morwadi, Pimpri, Pune 411 018 PAN : AAAAC2210P Vs. ITO Central-1, Pune (Applicant) (Respondent) Applicant by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 05.08.2022 Date of Pronouncement : 05.08.2022 ORDER PER R.S.SYAL, VP : Vide this Miscellaneous Application, the assessee seeks to recall the ex-parte order dated 02.04.2019, passed by the Tribunal in ITA No.99/PUN/2017. The appeal of the assessee was dismissed ex parte qua the assessee as no one appeared on its behalf at the time of hearing on 01.04.2019 despite notice. M.A.No.85/PUN/2021 Chaudhary Attarsingh Yadav Memorial Education Trust 2 2. It has been stated in the Miscellaneous Application that due to non service of notice, the assessee could not appear before the Tribunal. An affidavit in this regard has been filed explaining the reasons for non-service of notice. The ld. DR did not seriously object to the recalling of the said ex parte order to be taken up for passing a fresh order on merits. 3. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed the extant application, accompanied by the affidavit, giving reasons as to why it could not participate in the proceedings before the Tribunal on the scheduled date. Such reasons of absence constitute reasonable cause. Convinced with the reasonableness of the cause for the absence, we recall the impugned order. The Registry is directed to fix the appeal in due course after notice to the parties. M.A.No.85/PUN/2021 Chaudhary Attarsingh Yadav Memorial Education Trust 3 4. In the result, the Miscellaneous Application is allowed. Order pronounced in the open court on 05.08.2022. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 05 th August, 2022 सतीश आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A)-11, Pune 4. 5. 6. The Pr.CIT Central, Pune वभागीय त न ध, आयकर अपील य अ धकरण, प ु णे “B” / DR ‘B’, ITAT, Pune; गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.No.85/PUN/2021 Chaudhary Attarsingh Yadav Memorial Education Trust 4 Date 1. Draft dictated on 05.08.2022 Sr.PS 2. Draft placed before author 05.08.2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.