Shivaji Laxman Patil, , Kolhapur v. Income-tax Officer, Ward - 1,, Ichalkaranji

MA 10/PUN/2021 | 2005-2006
Pronouncement Date: 05-03-2021 | Result: Allowed

Appeal Details

RSA Number 1024524 RSA 2021
Assessee PAN ANLPP3472D
Bench Pune
Appeal Number MA 10/PUN/2021
Duration Of Justice 4 month(s) 27 day(s)
Appellant Shivaji Laxman Patil, , Kolhapur
Respondent Income-tax Officer, Ward - 1,, Ichalkaranji
Appeal Type Miscellaneous Application
Pronouncement Date 05-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 05-03-2021
Date Of Final Hearing 05-03-2021
Next Hearing Date 05-03-2021
Last Hearing Date 05-02-2021
First Hearing Date 05-02-2021
Assessment Year 2005-2006
Appeal Filed On 08-10-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL VICE PRESIDENT MISCELLANEOUS APPLICATION NO.10/PUN/2021 (ARISING OUT OF ITA NO.1401/PUN/2019) ASSESSMENT YEAR : 2005-06 SHIVAJI LAXMAN PATIL NARVEKAR SANJAY RAJARAM SUTAR SURESH ISHWAR BHADGAON ROAD GANDHINGLAJ KOLHAPUR PAN : ANLPP3472D VS. ITO WARD-1 ICHALKARANJI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRAMOD SHINGTE RESPONDENT BY : SHRI VITTHAL BHOSALE DATE OF HEARING : 05.03.2021 DATE OF PRONOUNCEMENT : 05.03.2021 ORDER PER R.S.SYAL VP : VIDE THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 10.06.2020 PASSED BY THE TRIBUNAL IN ITA NO.1401/PUN/2019. THE APPEAL OF THE ASSESSEE WAS DISM ISSED EX PARTE QUA THE ASSESSEE AS NO ONE APPEARED ON ITS BEHALF AT THE TIME OF HEARING ON 10.06.2020. 2. THE LD. AR EXPLAINED THE REASON THAT THE ASSESSEE DID N OT RECEIVE ANY NOTICE AND THEREFORE HE WAS UNAWARE OF THE HEARING DATE. THIS WAS THE CHIEF CAUSE WHICH LED TO NON-APPEARANC E BEFORE M.A.NO.10/PUN/2021 SHIVAJI LAXMAN PATIL 2 THE TRIBUNAL. IN THIS HUE OF THE MATTER LD. AR REQUESTED FOR RECALLING OF THE TRIBUNAL ORDER. THE LD. DR DID NOT SERIOUS LY OBJECT TO THE RECALLING OF THE SAID EX PARTE ORDER TO BE TAKEN UP FOR PASSING A FRESH ORDER ON MERITS. 3. HAVING HEARD THE PARTIES THROUGH VIRTUAL COURT AND PERUS ED THE RECORD I AM CONVINCED THAT THE NON-APPEARANCE BY THE AS SESSEE ON THE DATE OF HEARING WAS PROMPTED DUE TO REASONS BEYOND H IS CONTROL. SUCH REASONS OF ABSENCE AS GIVEN IN THE MISCELLANEOUS AP PLICATION CONSTITUTE A REASONABLE CAUSE. ACCORDINGLY I RECALL THE IM PUGNED ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 07.04.2021. NO SEPARATE NOTICE OF HEARING NEED BE SENT TO THE PARTIES AS THE FRESH DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING AND THE PARTIES HAVE WAIVED RIGHT TO SEPARATE NOTICE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH MARCH 2021 SD/- (R.S.SYAL) VICE PRESIDENT PUNE; DATED : 05 TH MARCH 2021 M.A.NO.10/PUN/2021 SHIVAJI LAXMAN PATIL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-1 KOLHAPUR 4. 5. 6. THE PR.CIT-I KOLHAPUR SMC / DR SMC ITAT PUNE; / GUARD FILE. / BY ORDER // TRUE COPY // SENIOR P RIVATE SECRETARY / ITAT PUNE DATE 1. DRAFT DICTATED ON 05.03.2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 05.03.2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *