M/s. J.M.D. Developers, Pune V. Deputy Commissioner of Income-tax,

MA 95/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2639 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 23-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RISHI LODHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE: SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO. 95/PN/2014 (ARISING OUT OF ITA NO. 1182 / P N/ 20 12 ) ASSESSMENT YEAR : 200 5 - 06 M/S. J . M . D . DEVELOPERS, BHAGYA FIRST FLOOR, 1202/32, APTE ROAD, NEXT TO SANTOSH BAKERY, SHIVAJI NAGAR, PUNE VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2, PUNE (APPELLANT) (RESPONDENT) PAN NO. AADFD7237K APPELLANT BY: SHRI RISHI LODHA RESPONDEN T BY: SHRI RAVI PRAKASH DATE OF HEARING : 26 - 12 - 2014 DATE OF PRONOUNCEMENT : 29 - 12 - 2014 ORDER PER R.S . PADVEKAR , JM : - THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE U/S. 254(2) OF THE INCOME - TAX ACT WITH PRAYER TO RECALL THE ORDER PASSE D BY TRIBUNAL IN ASSESSEES APPEAL BEING ITA NO. 1182/PN/2012 DATED 10 - 09 - 2013. 2. IT IS STATED IN THE APPLICATION THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING AND THE ASSESSEE ONLY CAME TO KNOW REGARDING DISMISSAL THE ASSESSEES APPEAL WHEN T HE ASSESSING OFFICER ISSUED THE NOTICE FOR LEVYING THE PENALTY U/S. 271(1)(C) OF THE INCOME - TAX ACT. IT IS STATED IN THE APPLICATION THAT DUE TO OVERSIGHT THE ASSESSEE MENTIONED OLD ADDRESS (WRONG ADDRESS) IN FORM NO. 36 AND DUE TO THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING FROM THE TRIBUNAL. IT IS PLEADED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO REPRESENT THE CASE. 2 MA NO. 95/PN/2014, M/S. J.M.D. DEVELOPERS , PUNE 3. WE HAVE HEARD THE PARTIES. WE FIND THAT D UE TO OVERSIGHT THE OLD ADDRESS WAS MENTION ED BY THE ASSESSEE IN THE FORM NO. 36 AND NOTICE WAS SENT ON THE OLD ADDRESS WHICH WAS MENTIONED IN THE FORM NO. 36. EVEN THOUGH IT IS MISTAKE OF THE ASSESSEE BUT AT THE SAME TIME IN OUR OPINION IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN AN O PPORTUNITY TO PRESENT THE MATTER. WE, ACCORDINGLY, RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1182/PN/2012 DATED 10 - 09 - 2013 AND REINSTITUTE THE APPEAL TO THE FILE OF THE TRIBUNAL FOR HEARING. THE ASSESSEES APPEAL IS FIXED FOR HEARING ON 03 - 03 - 20 15 . THE DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES AND NO SEPARATE NOTICES WILL BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 29 - 12 - 2014 SD/ - SD/ - ( G.S. PANNU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE , DATED : 29 TH DECEMBER, 2014 RK/PS COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II, PUNE 4 THE CIT - II , PUNE 5 THE DR, ITAT, A BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL , PUNE