Sangamner Bhag Sahakari Sakha Karkhana Ltd., Ahmednagar V. Assistant Commissioner of Wealth-tax,

MA 86/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2569 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S NAIK
• Assessee Lawyers: K SRINIVASAN

Judgement Text

INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 86/PN/2014 (ARISING OUT OF ITA NOS. 535 TO 540/PN/2007) (ASSESSMENT YEARS : 1993-94, 1994-95, 1998-99 TO 20 01-02) SANGAMNER BHAG SAHAKARI SAKHAR KARKHANA LTD., AMRUNAGAR, POST : SANGAMNER AHMEDNAGAR-422 608 .. APPLICANT PAN NO. AAAAS3893G VS. ACIT, AHMEDNAGAR CIRCLE, AHMEDNAGAR .. RESPONDENT ASSESSEE BY : SHRI K. SRINIVASAN DEPARTMENT BY : SHRI P.S. NAIK DATE OF HEARING : 17-10-2014 DATE OF PRONOUNCEMENT : 17-10-2014 ORDER PER R.S. PADVEKAR, JM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE WITH A PRAYER TO RECALL THE ORDER PASSED BY THE TRIBUNAL I N ITA NOS. 535 TO 540/PN/2007 DATED 28-02-2011, DISMISSING ALL THE AP PEALS FILED BY THE ASSESSEE BY DECIDING THESE APPEALS EX-PARTE. 2. IN THE MISCELLANEOUS APPLICATION IT IS STATED TH AT THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WHO IS SITUATED AT M UMBAI COULD NOT APPEAR SINCE THEIR MAIN PARTNER WAS OUT OF TOWN FOR LONG TIME. IT IS ALSO PLEADED IN THE APPLICATION THAT NON-ATTENDANCE ON THE DATE OF HEARING BEFORE THE HONBLE TRIBUNAL WAS NOT WILFUL AND APPLICANT IS INTERESTED IN PURSUING THE APPEALS. 3. WE HAVE HEARD THE PARTIES AND ALSO ANXIOUSLY CON SIDERED THE REASONS. IN OUR OPINION, THERE WAS A REASONABLE CA USE FOR NON- ATTENDANCE ON THE DATE OF HEARING BY THE ASSESSEE. WE ACCORDINGLY 2 RECALL THE COMMON ORDER PASSED IN ITA NOS. 535 TO 5 40/PN/2007 DATED 28-02-2011 AND RESTORE ALL THE APPEALS TO THE FILE OF THE TRIBUNAL. 3.1 AT THE TIME OF HEARING, THE LD. COUNSEL SUBMITS THAT THE ISSUE ARISING IN THESE APPEALS IS IN RESPECT OF THE AREA DEVELOPMENT FUND WHICH HAS ALREADY BEEN DECIDED BY THE TRIBUNA L IN THE CASE OF OTHER SUGARCANE FACTORIES, I.E., LOKNETE BALASAHEB DESAI SAHAKARI SAKHAR KARKHANA LTD., DAULATNAGAR AND OTHERS VS. DC IT, SATARA IN ITA NOS. 2065 TO 2075, 2060 TO 2064/PN/2012 AND ITA NOS. 05 TO 11/PN/2013 ORDER DATED 28-02-2014. THE LD. COUNSEL ALSO FILED THE COPY OF THE TRIBUNAL ORDER WHICH IS PLACED ON RECOR D. 3.2 BOTH THE SIDES AGREED THAT THE ISSUE IS COVERED BY THE DECISION OF THIS TRIBUNAL CITED (SUPRA). ALL THESE APPEALS MAY BE HEARD TODAY AND ACCORDINGLY MAY BE DISPOSED OF. 3.3 WE, THEREFORE, FIX THESE APPEALS FOR HEARING TO DAY ITSELF AND THE APPEALS WILL BE HEARD AFTER REGULAR BOARD IS CO MPLETE. HENCE, NO SEPARATE DATE OF HEARING IS GIVEN. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARIN G ITSELF, I.E. ON 17 TH OCTOBER, 2014. SD/- SD/- (R.K. PANDA) (R. S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED: 17 TH OCTOBER, 2014 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A)-I, PUNE 4. CIT-I, PUNE 5. THE D.R, B PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, ITAT, PUNE BENCHES, PUNE