Shri Subhash Hastimal Lodha, Pune V. Deputy Commissioner of Income-tax, Circle - 5, Pune

MA 93/PUN/2023

AI Insights

This case involves a Miscellaneous Application filed by Shri Subhash Hastimal Lodha, the assessee, seeking the recall of an order passed by the Income Tax Appellate Tribunal in Pune. The original appeal was scheduled for hearing on 13.01.2023, but due to a clerical error, the assessee's representative noted the next hearing date incorrectly as 15.03.2023 instead of 15.02.2023. Consequently, the assessee failed to appear, leading to the filing of this application. The Senior Departmental Representative did not object to the recall of the order. The Tribunal, acknowledging the mistake and the reasonable cause presented, allowed the application and rescheduled the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137469 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.93/PUN/2023 (Arising out of ITA No.750/PUN/2022) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 Shri Subhash Hastimal Lodha, 417-419, Gate No.2, Market Yard, Pune- 411037. PAN : AAQPL3064M Vs. DCIT, Circle-5, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.750/PUN/2022 for the assessment year 2013-14 dated 27.02.2023. 2. It is submitted that the appeal was originally posted for hearing on 13.01.2023, on which date a petition seeking adjournment from hearing of the matter was filed. Pursuant to this request made by the ld. AR of the appellant, the matter was posted Assessee by : Shri B. C. Malakar Revenue by : Shri M. G. Jasnani Date of hearing : 01.09.2023 Date of pronouncement : 04.09.2023 MA No.93/PUN/2023 2 for hearing on 15.02.2023, but it is submitted that on 13.01.2023, the ld. AR had wrongly noted the next date of hearing as 15.03.2023. In the circumstances, the assessee could not cause the appearance before this Tribunal. Thus, it was submitted that the appellant could not appear for the reasons beyond his control. Accordingly, it is prayed that the matter may be recalled and heard afresh. On the other hand, ld. Sr. DR has no objection for recalling the matter. In the circumstances, we are satisfied that the petitioner is prevented by sufficient and reasonable cause from causing the appearance before the Tribunal. Therefore, the order passed by this Tribunal dated 27.02.2023 (supra) is recalled and Registry is directed to post the appeal for hearing on 05.09.2023. Since the date of hearing of appeal is announced in the open Court, no separate notice for hearing is dispensed with. 3. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 04 th day of September, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 04 th September, 2023. Sujeet MA No.93/PUN/2023 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.