M/s. B.T.Patil & Sons Belgaum Construction P. Ltd., Belgaum V. ACIT, Cir.-2, Kolhapur

MA 92/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7089 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Assessee Lawyers: ULHAS N KINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER M.A. NO. 92/PN/2011 (ARISING OUT OF ITA NOS. 1408 & 1409/PN/2003) (ASSTT. YEARS :2000-01 & 2001-02) B. T. PATIL & SONS BELGAUM CONSTRUCTION ... APP LICA NT PVT. LTD., ADMN. OFFICE : 4112, PATSON HOUSE, P.B. ROAD, BELGAUM 590 003, KARNATAKA STATE, PAN : AAACB7343N V. THE ASST. COMMISSIONER OF INCOME-TAX, RESPONDENT CIRCLE-2, KOLHAPUR APPLICANT BY : SHRI ULHAS N. KINI RESPONDENT BY : MS. ANN KAPTHUAMA DATE OF HEARING :12. 8 .2011 DATE OF PRONOUNCEMENT : 12.8.2011 ORDER PER I.C. SUDHIR, JM WHILE REITERATING THE CONTENTS OF THE APPLICATION, THE LD. A.R. SUBMITTED THAT THE ASSESSEE HAD BEEN APPEARING BEFORE THE TRI BUNAL ON EARLIER DATES FIXED FOR HEARING OF THE APPEALS WHEREIN DECISION OF LARGER B ENCH OF THE TRIBUNAL IS GIVEN EFFECT TO. ON 23 RD FEBRUARY 2011, THE DATE FIXED FOR HEARING, THE ASS ESSEE COULD NOT APPEAR DUE TO SOME BONAFIDE REASON, WHICH RESULTED IN DISMISSAL OF THE APPEALS IN DEFAULT. NON-APPEARANCE OF THE ASSESSEE ON 23 RD FEBRUARY 2011 WAS NEITHER INTENTIONAL NOR MALLAFIDE, BUT DUE TO SOME CONFUSIO N ON THE DATE FIXED FOR HEARING. 2. THE LD. D.R. OPPOSED THE APPLICATION WITH THIS S UBMISSION THAT NO EXPLANATION FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE FIXE D HAS BEEN GIVEN. MA . NO 92/PN/2011 M/S.B.T.PATIL & SONS BELGAUM CONSTRUCTION PVT. LTD.,. A.Y. 2000-01& 2001-02 PAGE OF 2 2 3. CONSIDERING THE ABOVE SUBMISSIONS, WE DO NOT FIN D ANY REASON TO DOUBT THE EXPLANATION OF THE ASSESSEE THAT DUE TO CONFUSION A BOUT THE DATE OF HEARING OF THE APPEALS BEFORE THE TRIBUNAL, THE ASSESSEE COULD NOT APPEAR ON 23 RD FEBRUARY 2011. WE THUS WHILE SETTING ASIDE THE EX-PARTE ORDER DATE D 23 RD FEBRUARY 2011 DIRECT THE REGISTRY TO FIX THE APPEALS FOR HEARING ON 13.10.2 011. SINCE THE PARTIES HAVE NOTED THE DATE 13.10.2011 FOR HEARING OF THE APPEALS BEF ORE THE TRIBUNAL, THERE IS NO NEED TO ISSUE NOTICES TO THEM. PARTIES ARE DIRECTE D TO APPEAR ON THE DATE FIXED, SO THAT THE MATTER CAN BE DISPOSED OFF. 4. IN RESULT, THE MISCELLANEOUS APPLICATION IS ALLO WED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 12 TH AUGUST 2011. SD/- SD/- ( D. KARUNAKA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE, DATED THE 05TH OCTOBER, 2011 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT, KOLHAPUR 4. THE CIT(A)- KOLHAPUR 5. THE D.R. ITAT B BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE