Ashok Motilal Katariya, Nashik V. Assistant Commissioner of Income-tax, Nashik

MA 9/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9160 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 27-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER M.A. NO. 09 /PUN/ 2020 ( ARISING OUT OF ITA NO. 1252 /PUN/ 2016 ) / ASSESSMENT YEAR : 2007 - 08 ASHOK MOTILAL KATARIYA ANSHUMAN, 49 - 50, NEAR FOREST NURSERY, SAHDEV NAGAR, GANGAPUR ROAD, NASHIK - 422 013 PAN : ABDPK1068N .. /APPLICANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, NASHIK. / RESPONDENT A SSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI MAHADEVAN A.M. KRISHNAN / DATE OF HEARING : 19 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 19 . 03 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE U/S.254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) WITH A PRAYER TO RECALL EX - PAR TE ORDER OF TRIBUNAL IN ITA NO. 1 252 /PUN/2016 FOR THE ASSESSMENT YEAR 20 07 - 08 DATED 31.05.2018 . 2 M A NO. 09 /PUN/20 20 A.Y. 2007 - 08 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE SUBMITTED THAT T HE APP E AL WAS FIXED FOR HEARING I.E. ON 31.0 5 .201 8 AN D FROM 24.05.2018 TO 02.06.2018 THE LD. AR WAS OUT OF PUNE CITY DUE TO HIS PERSONAL REASONS . THEREFORE, ON 31.0 5 .201 8, THE LD. AUTHORIZED REPRESENTATIVE OF ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL FOR HEARING OF APPEAL. AS PER RULE 24 OF THE INCOME TAX RULES, 1963, THE ASSESSEE THROUGH HIS AUTHORIZED REPRESENTATIVE HAS FILED AN AFFIDAVIT DATED 05 TH FEBRUARY , 20 21 STATING VALI D REASONS FOR NON - APPEARANCE ON THE DATE OF HEARING IN THE PREVIOU S OCCASION BEFORE THE TRIBUNAL AND THE RELEVANT PORTION OF THE AFFIDAVIT READS AS FOLLOWS: 1. I WAS APPOINTED TO REPRESENT THE MATTER IN THE CASE OF SHRI ASHOK MOTILAL KATARIA VS. ACIT, CE NTRAL (CIRCLE - 1), NASHIK IN ITA NO.1252/PUN/2016. 2. THE HEARING OF THIS MATTER WAS SCHEDULED BEFORE HONBLE B BENCH OF INCOME TAX APPELLATE TRIBUNAL PUNE ON 31.05.2018. 3. FROM 24.05.2018 TO 02.06.2018, I WAS OUT OF PUNE CITY FOR MY PERSONAL REASONS. 4 . IN VIEW OF THIS FACT, I HAVE FILED AN ADJOURNMENT PETITION BEFORE HONBLE BENCH. 5. ON THAT DAY, I HAVE FILED FOLLOWING OTHER ADJOURNMENT PETITION BEFORE HONBLE BENCH IN WHICH FOR THE SAME REASON ADJOURNMENT WAS SOUGHT BY ME AND IT WAS GRANTED. SR. NO. PARTICULARS ITA NO. NEXT HEARING DATE 1 CHAITANYA K. CHONDHE ITA NO.736/PUN/2016 02.08.2018 2 PREMCHAND T. CHOKASI & SONS ITA NO.898/PUN/2015 01.08.2018 3 VIKAS SSK LTD. ITA NO.1223/PUN/2016 23.08.2018 4 MAJALGAON SSK LTD. ITA 1523/PUN/2016 07.08.2018 5. ON THE DATE, ADJOURNMENT HAS BEEN REFUSED BY THE HONBLE BENCH AS HONBLE BENCH BELIEVED THAT ISSUE STANDS COVERED BY ANOTHER ORDER OF THE PUNE BENCH, THEREBY APPELLANT WAS DEPRIVED OF EXPLAINING THE MERITS OF THE CASE AND APPELLANT HAD BEL IEF THAT HIS CASE WAS OTHERWISE COVERED BY BOMBAY HIGH COURT JUDGMENT AND J URISDICTIONAL PUNE TRIBUNAL JUDGMENT ON THE ISSUE OF NOT RECORDING CORRECT SATISFACTION. 6. IN VIEW OF THIS FACTUAL BACKGROUND, THIS AFFIDAVIT IS MADE TO CONFIRM THE ABOVE FACTUAL POSITION. 3 M A NO. 09 /PUN/20 20 A.Y. 2007 - 08 7. THE CONTENTS OF ABOVE AFFIDAVIT ARE TRUE AND CORRECT. THE L D. AR FURTHER SUBMITTED THAT IF AN OPPORTUNITY IS GRANTED TO THE ASSESSEE, THE ASSESSEE WOULD BE ABLE TO ARGUE ITS CASE ON MERITS AND THEREFORE, PRAYED FOR RECALLING THE ORDER OF T HE TRIBUNAL DATED 31.05.2018. 3. T HE LD. DR VEHEMENTLY OPPOSED THE MISCELLANEOUS APPLICATION OF ASSESSEE FOR RECALLING THE ORDER OF TRIBUNAL DATED 31.05.2018. 4. WE HAVE HEARD BOTH THE SIDES. WE FIND THAT ON THE DATE FIXED FOR HEARING ON 31.0 5.2018 , NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED BEFORE THE TRIBUNAL. THE BENCH WAS CONSTRAINED TO PASS EX - PARTE ORDER. THE ASSESSEE/APPLICANT HAS FILED AN AFFIDAVIT DATED 05 TH FEBRUARY, 2021 ALONG WITH MISCELLANEOUS APPLICATION CITING REASO NS FOR NON APPEARANCE BEFORE THE TRIBUNAL. AFTER EXAMINING THE SAME, WE A RE CONVINCED THAT THE ASSESSEE WA S PREVENTED FOR BONA - FIDE REASONS FOR HIS NON APPEARANCE AND THEREFORE, THE EX - PARTE ORDER OF TRIBUNAL DATED 31.05.2018 IS HEREBY RECALLED. 5. THE R EGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE OF TIME AND ISSUE NOTICE ACCORDINGLY. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRO NOUNCED ON 19 TH DAY OF MARCH , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 19 TH MARCH , 202 1 SB 4 M A NO. 09 /PUN/20 20 A.Y. 2007 - 08 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 13, PUNE. 4. THE PR. CIT (CENTRAL), NAGPUR. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 M A NO. 09 /PUN/20 20 A.Y. 2007 - 08 DATE 1 DRAFT DICTATED ON 19 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19 . 03 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER