Neha Samyak Lodha,, Malegaon v. Income-tax Officer,,

MA 38/PUN/2014 | 2010-2011
Pronouncement Date: 04-04-2014 | Result: Allowed

Appeal Details

RSA Number 3824524 RSA 2014
Assessee PAN AODPS2223Q
Bench Pune
Appeal Number MA 38/PUN/2014
Duration Of Justice 23 day(s)
Appellant Neha Samyak Lodha,, Malegaon
Respondent Income-tax Officer,,
Appeal Type Miscellaneous Application
Pronouncement Date 04-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 04-04-2014
Assessment Year 2010-2011
Appeal Filed On 12-03-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE B PUNE BEFORE SHRI G.S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER MA NO.38/PN/2014 (ARISING OUT OF ITA NO.1642/PN/2012) (ASSESSMENT YEAR : 2010-11) NEHA SAMYAK LODHA LODHA BHAVAN MAHAVIR NAGAR MARG NEAR GOVT. HOSPITAL SATANA ROAD MALEGAON. PAN : AODPS2223Q . APPELLANT VS. ITO (CENTRAL)-I NASHIK . RESPONDENT APPELLANT BY : MR. PRAMOD SHINGTE RESPONDENT BY : MR. S.P. WALIMBE DATE OF HEARING : 04-04-2014 DATE OF PRONOUNCEMENT : 04-04-2014 ORDER PER G. S. PANNU AM THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN PR EFERRED BY THE ASSESSEE WITH RESPECT TO THE ORDER OF THE TRIBUNAL IN ITA NO.1642/PN/2012 DATED 01.10.2013 WHERE THE APPEAL OF THE ASSESSEE H AD BEEN DISMISSED EX PARTE . IN ITS ORDER DATED 01.10.2013 (SUPRA) THE TRIBUN AL GRANTED LIBERTY TO THE ASSESSEE TO MOVE APPLICATION FOR RECALLING OF THE S AID ORDER AFTER SHOWING THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. 2. BY WAY OF THE PRESENT PETITION ASSESSEE HAS PRA YED FOR RECALLING OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 01.10.2013 (SUP RA) DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE ON ACCOUNT OF NON- APPEARANCE BY THE ASSESSEE ON THE APPOINTED DATE OF HEARING. MA NO.38/PN/2014 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 WH ICH IS ON RECORD. 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 01.10.2013 (SUPRA). THE CAPTIONED APPEAL IS DIRECTED TO BE LISTED FOR H EARING BEFORE THE REGULAR BENCH ON 15.05.2014 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 04 TH APRIL 2014. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: 04 TH APRIL 2014. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-I NASHIK; 4) THE CIT-I NASHIK; 5) THE DR B BENCH I.T.A.T. PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T. PUNE