M/s. Bababhai & Co.., Kolhapur v. ITO,Wd. 1(1),, Kolhapur

MA 60/PUN/2011 | 2001-2002
Pronouncement Date: 06-07-2011 | Result: Allowed

Appeal Details

RSA Number 6024524 RSA 2011
Assessee PAN AADFB3219R
Bench Pune
Appeal Number MA 60/PUN/2011
Duration Of Justice 3 month(s) 19 day(s)
Appellant M/s. Bababhai & Co.., Kolhapur
Respondent ITO,Wd. 1(1),, Kolhapur
Appeal Type Miscellaneous Application
Pronouncement Date 06-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 06-07-2011
Assessment Year 2001-2002
Appeal Filed On 17-03-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI G.S. PANNU AM M.A. NO. 58 TO 64/PN/2011 ARISING OUT OF I.T.A. NO. 167 TO 173/PN/2008 A.Y. 1999-00 TO 2005-06 M/S. BABABHAI & CO. C/O S.V. PHADNIS CA 613-E WARD PHADNIS CHAMBERS SHAHUPURI 1 ST LANE KOLHAPUR PAN AADFB 3219 R APPLICANT VS. I.T.O. WARD 1(1) KOLHAPUR RESPONDENT APPLICANT BY : SHRI P.S. PHADNIS AND MRS. KIRTI JOSHI RESPONDENT BY: SHRI SANJAY SINGH ORDER PER SHAILENDRA KUMAR YADAV THESE MISCELLANEOUS APPLICATIONS HAVE BEEN MOVED BY THE ASSESSEE IN RESPECT OF APPEAL IN ITA NO. 167 TO 173/PN/2008 FOR A.Y. 1999-00 TO 2005-06. 2. THE STAND OF THE ASSESSEE IS THAT THE AUTHORIZED REPRESENTATIVE SUFFERED FROM ACUTE OTITIS MEDIA I.E . SEVERE PAIN IN THE EAR AND WAS ADVISED COMPLETE REST. UNDER THE SE CIRCUMSTANCES HE COULD NOT REPRESENT THE CASE OF T HE ASSESSEE ON THE DATE FIXED FOR HEARING. IN THIS VIEW OF THE MATTER THE ASSESSEE PLEADED THAT THE ORDER PASSED BY THE TRIBU NAL IN ITA M.A. 58 TO 64/PN/2011 BABABHAI & CO. A.Y. 1999-00 T 2005-06 - 2 - NO. 167 TO 173/PN/2008 DATED 15-11-2010 MAY BE RECA LLED AND A FRESH OPPORTUNITY OF HEARING BE GIVEN. 3. AFTER HEARING THE PARTIES AND PERUSING THE SUBMI SSIONS MADE IN THE MISC. APPLICATIONS WE FIND THAT THE AS SESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE RELEVANT DATE OF HEARING. IN THIS VIEW OF THE MATTER WE HEREBY RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 167 AND 173/PN/2008 DATED 15-11-2010 FOR A.Y. 1999- 00 TO 2005-06 AND DIRECT THE REGISTRY TO FIX THIS CASE F OR HEARING ON 24-8-2011. 4. IN THE RESULT THE MISC. APPLICATIONS ARE ALLOWE D. PRONOUNCED IN THE OPEN COURT ON 6TH JULY 2011 SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 6 TH JULY 2011. ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT(A) KOLHAPUR 4. CIT - KOLHAPUR 5. ITAT D.R. PUNE BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.