Shri Babanrao S. Gholap (Indl), Nashik V. DCIT, Cir.-1(1), Nashik

MA 93/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7084 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1995-1996
• Appeal Filed On: 02-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S U PATHAK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I C SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER S.NO MA NO ARISING OUT OF ITA NO ASSTT.YEAR APPLICANT RESPONDENT 1 93/PN/11 565/PN/07 1995 - 96 SHRI BABANRAO S GHOLAP, (IND) 19/20 SHIV SPURTI, LAM ROAD,DEOLALI CAMP, NASHIK DY. C.I.T. CIR 1(1), NASHIK 2 94/PN/11 566/PN/07 1996 - 97 - DO - - DO - 3 95/PN/11 567/PN/07 1997 - 98 - DO - - DO - 4 96/PN/11 568/PN/07 1996 - 97 SHRI BABANRAO S GHOLAP (HUF), NASHIK - DO - 5 97/PN/11 569/PN/07 1997 - 98 - DO - - DO - APPLICANT BY: SHRI S U PATHAK RESPONDENT BY: SMT NEERA MALHOTRA DATE OF HEARING : 19.08.2011 DATE OF PRONOUNCEMENT : 07.09.2011 ORDER PER G.S. PANNU, AM BY THESE MISCELLANEOUS APPLICATIONS, THE APPLICANT-ASSESSEE H AS REQUESTED THAT THE EX PARTE ORDER DATED 26.09.2008 P ASSED BY THE TRIBUNAL IN ITA NO 565 TO 569/PN/07 MAY BE RECALLED, AS THE ASSESSEE CO ULD NOT ATTEND BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE APPEALS F OR THE REASONS STATED IN THE MISCELLANEOUS APPLICATIONS, WHICH ARE AS FOLLOWS: THE ASSESSEE SUBMITS THAT THE CASE WAS FIXED FOR H EARING ON 22 ND SEPTEMBER, 208 AND THE ASSESSEE HAD FILED A LETTER REQUESTING FOR AN A DJOURNMENT. HOWEVER, ON THAT DAY, THE BENCH DID NOT FUNCTION AND ALL THOSE CASES WERE ADJ OURNED TO 24 TH SEPTEMBER, 2008. AS THE ASSESSEE HAD SENT ADJOURNMENT LETTER BY POST AN D THE REPRESENTATIVE WAS NOT PRESENT IN THE COURT ON 22 ND SEPTEMBER, 2008, HE WAS NOT AWARE OF THE NEXT DATE OF HEARING. NO INTIMATION WAS RECEIVED BY THE ASSESSEE REGARDING T HE DATE OF HEARING OF THE CASE. AS THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING, NOBO DY ATTENDED ON HIS BEHALF BEFORE THE HONBLE TRIBUNAL ON 24 TH SEPTEMBER, 2008. THE ASSESSEE SUBMITS THAT THERE I S A REASONABLE CAUSE FOR THE DEFAULT. 2 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THR OUGH THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE CAREFULLY. AFTER CONSIDERING T HE SUBMISSIONS OF BOTH THE PARTIES CAREFULLY, WE ARE OF THE CONSIDERED OPINI ON THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING THE HEARI NG OF THE APPEALS ON 24.09.2008. ACCORDINGLY, WE RECALL OUR ORDER DATED 26 .09.20078 AND RESTORE THE APPEALS. THE DATE OF HEARING OF THE APPEALS IS FIXED ON 20.10.2011 AND THE REGISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING TO THE PA RTIES ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS ARE A LLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 7 TH SEPTEMBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE CIT(A)-I NASHIK 4. THE CIT-I NASHIK 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE 3