Vishwasrao Mahipatrao Patil,, Mumbai v. Income-tax Officer,,

MA 43/PUN/2014 | 2006-2007
Pronouncement Date: 11-04-2014 | Result: Allowed

Appeal Details

RSA Number 4324524 RSA 2014
Assessee PAN AHKPP0767A
Bench Pune
Appeal Number MA 43/PUN/2014
Duration Of Justice 20 day(s)
Appellant Vishwasrao Mahipatrao Patil,, Mumbai
Respondent Income-tax Officer,,
Appeal Type Miscellaneous Application
Pronouncement Date 11-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 11-04-2014
Assessment Year 2006-2007
Appeal Filed On 22-03-2014
Judgment 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. 43/PN/2014 (ARISING OUT OF ITA NO. 1 563 / P N/ 20 12 ) ASSESSMENT YEAR : 200 6 - 07 VISHWASRAO MAHIPATRAO PATIL PLOT 25 RAWAL NIWAS N.S. ROAD NO. 2 PARLE SCHEME VILE PARLE (W) MUMBAI VS. INCOME TAX OFFICER WARD - 6 ( 4 ) PUNE (APPELLANT) (RESPONDENT) PAN NO. AHKPP0767A APPELLANT BY: SHRI MAHAVIR JAIN RESPONDENT BY: SHRI P.L. PATHADE DATE OF HEARING : 11 - 04 - 2014 DATE OF PRONOUNCEMENT : 11 - 04 - 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 PASSED IN ITA NO. 15 63/PN/2012 DATED 22 - 10 - 2013 DISMISSING THE ASSESSEES APPEAL FOR THE WANT OF PROSECUTION. 2. WE HAVE HEARD THE PARTIES. IT IS STATED THAT THE ASSESSEE WAS CONTINUOUSLY TRAVELLING ON ACCOUNT OF HIS PROFESSIONAL AND SOCIAL COMMITMENTS. THE ASSESSEE HAS CO NTINUOUSLY OUT OF TOWN AND HENCE HE COULD NOT CONVEY THE DATE OF HEARING TO HIS CONSULTANT APPOINTED TO HANDLE THE INCOME TAX MATTER HENCE AND HIS COUNSEL COULD NOT ATTEND ON THE DATE FIXED FOR HEARING. IT IS PLEADED THAT IN THE INTEREST OF JUSTICE HE MA Y BE GIVEN OPPORTUNITY TO REPRESENT HIS CASE AND THEN THE MATTER MAY BE DECIDED ON MERIT. 2 MA NO. 43 / PN/201 4 VISHWASRAO MAHIPATRAO PATIL MUMBAI 3. WE HAVE ANXIOUSLY CONSIDER ED THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AS WELL AS REASONS GIVEN IN IT FOR THE NON - ATTENDANCE O N THE DATE OF HEARING OR FOR NON - FILING OF THE APPLICATION FOR ADJOURNMENT. IN OUR OPINION THERE IS A REASONABLE CAUSE FOR NON - ATTENDANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE ACCORDINGLY RECALL THE ORDER IN ITA NO. 1563/PN/2012 DATED 22 - 10 - 2013 AND REINSTITUTE THE APPEA L TO THE FILE OF THE TRIBUNAL FOR FRESH HEARING. THE SAID APPEAL IS FIXED FOR HEARING ON 15 - 07 - 2014. NO SEPARATE NOTICES WILL BE ISSUED TO BOTH THE PARTIES. 4 . IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCE D IN THE OPEN COURT ON 11 - 04 - 201 4 SD/ - SD/ - ( G.S. PAN NU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE DATED : 11 TH APRIL 2014 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - III PU NE 4 THE CIT - III PUNE 5 THE DR ITAT A BENCH PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE