Deepak Vasant Kunjeer, v. DCIT, Circle - 2, Pune,

MA 150/PUN/2013 | 2008-2009
Pronouncement Date: 11-10-2013 | Result: Allowed

Appeal Details

RSA Number 15024524 RSA 2013
Assessee PAN ABGPK1967M
Bench Pune
Appeal Number MA 150/PUN/2013
Duration Of Justice 3 month(s) 9 day(s)
Appellant Deepak Vasant Kunjeer,
Respondent DCIT, Circle - 2, Pune,
Appeal Type Miscellaneous Application
Pronouncement Date 11-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 11-10-2013
Assessment Year 2008-2009
Appeal Filed On 02-07-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER MA NO.150/PN/2013 (ARISING OUT OF ITA NO.192/PN/2012) (ASSESSMENT YEAR : 2008-09) DEEPAK VASANT KUNJEER C/O. M/S. VASANT R. KUNJEER GULTEKDI MARKET YARD PUNE. PAN : ABGPK1967M . APPELLANT VS. DCIT CIRCLE-2 PUNE . RESPONDENT APPELLANT BY : MR. M. R. BHAGWAT RESPONDENT BY : MRS. M. S. VERMA DATE OF HEARING : 11-10-2013 DATE OF PRONOUNCEMENT : 11-10-2013 ORDER PER G. S. PANNU AM THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN P REFERRED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT) SEEKING RECTIFICATION OF MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 22.04.2013 (SUPRA). 2. BY WAY OF THE CAPTIONED PETITION THE ASSESSEE H AS PRAYED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 22.04.2013 (SUP RA) DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE ON ACCOUNT OF NON-APPEARANCE BY THE ASSESSEE ON THE APPOINTED DATE OF HEARING. 3. THE PETITIONER HAS EXPLAINED THE CIRCUMSTANCES I N WHICH HE COULD NOT PUT IN APPEARANCE BEFORE THE TRIBUNAL ON THE APPOIN TED DATE OF HEARING AND THE SAME IS DULY AVERRED BY WAY OF AN AFFIDAVIT OF THE ASSESSEE DATED 24.06.2013 WHICH IS ON RECORD. ITA NO.107/PN/2012 MA NO.150/PN/2013 A.Y. : 2008-09 A.Y. 2004-05 4. CONSIDERING THE REASONS ADVANCED THERE WAS SUFF ICIENT CAUSE FOR THE NON-APPEARANCE BY THE ASSESSEE AT THE TIME OF HEARI NG AND THEREFORE WE DEEM IT FIT AND PROPER TO RECALL THE EX-PARTE ORDER DATED 22.04.2013 (SUPRA). THE CAPTIONED APPEAL IS DIRECTED TO BE LISTED FOR H EARING BEFORE THE REGULAR BENCH ON 02.01.2014 TO BE ADJUDICATED ON MERITS AS PER LAW. 5. SINCE THE ABOVE DATE OF HEARING HAS BEEN ANNOUNC ED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES THE REQUIREMEN T OF ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 6. IN THE RESULT THE CAPTIONED MISCELLANEOUS APPLI CATION IS ALLOWED AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 11 TH OCTOBER 2013. SD/- SD/- (SHAILENDRA KUMAR YADAV) (G . S. PANNU) JUDICIAL MEMBER ACCOUNT ANT MEMBER PUNE DATED: 11 TH OCTOBER 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-II PUNE; 4) THE CIT-II PUNE; 5) THE DR A BENCH I.T.A.T. PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T. PUNE