Shri Vijay Balwant Patil,, Nashik v. ACIT, Nashik

MA 130/PUN/2010 | 2004-2005
Pronouncement Date: 08-10-2010 | Result: Allowed

Appeal Details

RSA Number 13024524 RSA 2010
Assessee PAN AATPP0763A
Bench Pune
Appeal Number MA 130/PUN/2010
Duration Of Justice 3 month(s) 27 day(s)
Appellant Shri Vijay Balwant Patil,, Nashik
Respondent ACIT, Nashik
Appeal Type Miscellaneous Application
Pronouncement Date 08-10-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 08-10-2010
Assessment Year 2004-2005
Appeal Filed On 11-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO MA NO. 130/PN/10 (ARISING OUT OF ITA NO. 1390/PN/20 08) A.Y 2004-05 SHRI VIJAY BALWANT PATIL 4613 PETH ROAD PANCHAVATI NASHIK PAN NO. AATPP0763A .... APPELLANT VS. ACIT CIRCLE -2 NASHIK . RESPONDENT APPELLANT BY : SHRI NIKHIL PATHAK RESPONDENT BY : SHRI A.S. SINGH ORDER PER D. KARUNAKARA RAO AM THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE HAS BEEN FILED ON 11/06/2010 ARISING OUT OF THE TRIBUNAL ORDER BEARING IT A NO. 1390/PN/08. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS PRAYED FOR RECALLING AN EX-PARTE ORDER OF THE TRIBUNAL DATED 26 TH MARCH 2010 DISMISSED IN LIMINE ON THE GROUND OF NON-APPEARANCE ON BEHALF OF THE APPELLANT AND THE SHORT PRAYER OF THE PETITIONER IS FOR GRANTING FRESH HEARING AND DISPOSAL O F THE APPEAL ON MERITS. 2. LEARNED COUNSEL MR. NIKHIL PATHAK APPEARED FOR THE PETITIONER AND STATED THAT THE MISCELLANEOUS APPLICATION HAS BEEN MOVED B Y THE APPLICANT-ASSESSEE FOR THE REASONS MENTIONED IN THE PETITIONS RELEVANT PARAG RAPH OF WHICH IS REPRODUCED BELOW:- IN THIS CASE THE HONBLE TRIBUNAL HAS PASSED THE ORD ER EX PARTE ON 26.03.2010. THE ASSESSEE HAD RECEIVED THE NOTICE WHEREIN THE HEARIN G WAS FIXED ON 05.02.2010. BECAUSE THE NOTICE WAS RECEIVED ONLY TWO D AYS IN ADVANCE THE ASSESSEE SOUGHT AN ADJOURNMENT BY SENDING A LETTER FR OM NASHIK. THE ADJOURNMENT WAS APPARENTLY GRANTED AS SEEN FROM THE ORDER OF THE TRIBUNAL BECAUSE THE CASE WAS AGAIN FIXED FOR HEARING ON 23.03. 2010. IT IS SUBMITTED THAT HOWEVER THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING FOR THAT DAY . IN FACT AFTER THE ADJOURNMENT LETTER WAS SUBMITTED BY THE ASSESSEE THERE WAS NO FRESH NOTICE RECEIVED FROM THE REGISTRY AND THEREFO RE THE ASSESSEE DID NOT ATTEND THE HEARING ON 23.03.2010. MA NO. 130/PN/10 ARISING OUT OF ITA NO. 1390/PN/08 A.Y. 2004-05 PAGE 2 OF 2 3. WE HAVE HEARD THE LEARNED D.R. SHRI A.S. SINGH. ON CONSIDERATION OF THE MATERIAL PLACED BEFORE US AND IN VIEW OF THE FACTUAL POSITION REFERRED IN ABOVE PARAGRAPH WE ARE SATISFIED THAT THERE WAS SUFFICIENT REASON FOR NON-APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING BEFORE THE TRI BUNAL. WE FIND FORCE IN THE MISCELLANEOUS APPLICATION SINCE THE APPEAL HAS BEEN DISMISSED IN LIMINE ADMITTEDLY DUE TO NON-APPEARANCE OF THE APPELLANT. M OREOVER RULE 24 OF ITAT RULES ALSO PROVIDED THAT WHERE AN APPEAL HAS BEEN DISP OSED OF DUE TO NON- APPEARANCE OF THE APPELLANT AND SUBSEQUENTLY IT WA S FOUND THAT THERE WAS SUFFICIENT CAUSE FOR THE SAID NON-APPEARANCE THE TRIB UNAL SHALL MAKE AN ORDER SETTING ASIDE EXPARTE ORDER AND RESTORING THE APPEAL. I N VIEW OF THIS WE HEREBY RECALL OUR ORDER DT. 26 TH MARCH 2010 REFERRED HEREINABOVE AND FIX THE DATE OF HEARING OUT OF TURN ON 08/11/2010. THOUGH THE DATE OF HEARING IS PRONOUNCED AND DULY COMMUNICATED IN THE COURT BUT STILL THE REG ISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING TO THE PARTIES ACCORDINGLY. THE APP ELLANT IS ALSO DIRECTED NOT TO SEEK FRIVOLOUS ADJOURNMENT AND ADOPT ALL REASONABLE ST EPS TO GET THE APPEAL FINALIZED AT AN EARLY DATE. 4. IN THE RESULT THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED ON 08 TH OCTOBER 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 08 TH OCTOBER 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ACIT CIRCLE-2 NASHIK 3. CIT(A)-II NASHIK 4. ADDL. CIT RANGE-2 NASHIK 5. D.R. ITAT PUNE BENCH PUNE BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE