Assistant Commissioner of Income-tax, V. PIH Finvest Co. Ltd., Pune

MA 92/PUN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2893 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 03-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B C MALAKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NOS.91 & 92/PN/2014 (ARISING OUT OF ITA NOS.390 & 893/PN/2010) (ASSESSMENT YEARS : 2006-07 & 2007-08) ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE- 4, PUNE. . APPELLANT VS. PIH FINVEST CO. LTD., 13/A, KIRLOSKER VISAN PREMISES, KARVE ROAD, PUNE 411 038. PAN : AAACP6085F . RESPONDENT DEPARTMENT BY : MR. B. C. MALAKAR ASSESSEE BY : MR. SANKET JOSHI DATE OF HEARING : 13-03-2015 DATE OF PRONOUNCEMENT : 18-03-2015 ORDER PER G. S. PANNU, AM THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN MOVED BY THE REVENUE WITH RESPECT TO THE ORDER OF THE TRIBUNAL D ATED 25.06.2012 (SUPRA). ORIGINALLY THE APPEALS OF THE REVENUE WERE DISMISSE D BY THE TRIBUNAL FOR THE REASON THAT THE REVENUE COULD NOT EFFECTUATE SERVIC E OF NOTICES ON THE RESPONDENT-ASSESSEE. THE TRIBUNAL WHILE DISMISSING THE APPEALS OF THE REVENUE GRANTED LIBERTY TO THE REVENUE TO GET THE O RDER RECALLED FOR THE PURPOSE OF DECIDING THE ISSUE ON MERITS IN CASE THE SERVICE OF NOTICES ON THE RESPONDENT-ASSESSEE COULD BE EFFECTUATED. 2. PRESENTLY, THE APPLICANT-REVENUE HAS CONTENDED T HAT THE LD. REPRESENTATIVE FOR THE RESPONDENT-ASSESSEE HAS MADE HIS APPEARANCE AND THEREFORE THE ORDER OF THE TRIBUNAL DATED 25.06.201 2 (SUPRA) BE RECALLED AND THE APPEALS OF THE REVENUE BE RE-INSTITUTED FOR ADJ UDICATION ON MERITS. MA NOS.91 & 92/PN/2014 3. THE LD. REPRESENTATIVE APPEARING FOR THE RESPOND ENT-ASSESSEE HAS NOT OBJECTED TO THE PRAYER OF THE APPLICANT-REVENUE. A CCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 25.06.2012 (SUPRA) IS HEREBY RE-CALL ED AND THE CAPTIONED APPEALS OF THE REVENUE ARE DIRECTED TO BE POSTED BE FORE THE REGULAR BENCH FOR HEARING ON 13 TH MAY, 2015. SINCE THE AFORESAID DATE OF HEARING WA S ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMENT OF ISSUANCE OF A FORMAL NOTICE OF HEARI NG IS HEREBY DISPENSED WITH. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE REVENUE ARE ALLOWED, AS ABOVE. ORDER PRONOUNCED ON 18 TH MARCH, 2015. SD/- SD/- (SUSHMA CHOWLA) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 18 TH MARCH, 2015. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-II, PUNE; 4) THE CIT-II, PUNE; 5) THE DR B BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// ASSISTANT REGISTRAR I.T.A.T., PUNE