Deputy Commissioner of Income-tax, V. Shri Ramesh Amarnath Agrawal, Nashik

MA 88/PUN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2901 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 02-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER, AND SHRI R.K. PANDA, ACCOUNTANT MEMBER. MA.NO.88/PN/2014 (ARISING OUT OF ITA NO.1586/PN/2012 (ASSESSMENT YEAR : 2009-10) DCIT, CIRCLE-1, NASHIK .. APPLICANT VS. SHRI RAMESH AMARNATH AGRAWAL, RUSHIRAJ HARMONY, BUILDING NO. E, FLAT NO.502, GANGAPUR POLICE STATION, NASHIK PAN NO. AAOPA2051M .. RESPONDENT ASSESSEE BY : SHRI C.H. NANIWADEKAR REVENUE BY : SHRI RAJESH DAMOR DATE OF HEARING : 30-01-2015 DATE OF PRONOUNCEMENT : 20-02-2015 ORDER PER R.K. PANDA, AM : THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL ITS ORDER DISMISSING THE APP EAL FILED BY THE REVENUE FOR NON-SERVICE OF NOTICE ON THE ASSESSEE B Y THE DEPARTMENT. 2. THE LD. DEPARTMENTAL REPRESENTATIVE REFERRING TO THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE SUBM ITTED THAT THE NOTICE WAS DULY SERVED ON THE ASSESSEE ON 02-01-201 4 AND THE DATE OF HEARING WAS 13-01-2014. THUS, THE NOTICE WAS DULY SERVED ON THE ASSESSEE MUCH BEFORE THE DATE OF HEARING OF THE CAS E. HOWEVER, THE TRIBUNAL VIDE ORDER ON 20-01-2014 DISMISSED THE APP EAL FILED BY THE 2 REVENUE BY OBSERVING THAT THE APPEAL CAN BE RECALLE D IF THE REVENUE TRACES THE ASSESSEE. SINCE THE REVENUE HAS SERVED THE NOTICE ON THE ASSESSEE, THEREFORE, THE ORDER OF THE TRIBUNAL BEIN G ERRONEOUS SHOULD BE RECALLED. 3. THE LD. COUNSEL FOR THE ASSESSEE HAD NO OBJECTIO N IF THE ORDER OF THE TRIBUNAL IS RECALLED. IN VIEW OF THE ABOVE, WE RECALL THE ORDER OF THE TRIBUNAL AND FIX THE APPEAL FOR HEARING ON 28-0 4-2015 WHICH WAS ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. PRONOUNCED ON 20-02-2015. SD/- SD/- ( SUSHMA CHOWLA ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER SATISH PUNE, DATED 20 TH FEBRUARY, 2015 COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A)-I, NASHIK 4. THE CIT-I, NASHIK 5. THE DR A BENCH, PUNE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, PUNE