Rasika Motels,, Kolhapur v. ITO, Wd.-2,, Kolhapur

MA 82/PUN/2011 | 2001-2002
Pronouncement Date: 27-07-2011 | Result: Allowed

Appeal Details

RSA Number 8224524 RSA 2011
Assessee PAN AAFPR8668M
Bench Pune
Appeal Number MA 82/PUN/2011
Duration Of Justice 3 month(s)
Appellant Rasika Motels,, Kolhapur
Respondent ITO, Wd.-2,, Kolhapur
Appeal Type Miscellaneous Application
Pronouncement Date 27-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 27-07-2011
Assessment Year 2001-2002
Appeal Filed On 27-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI D. KARUNAKARA RAO AM M.A. NO. 82 TO 87/PN/2011 ARISING OUT OF I.T.A. NO. 1139 TO 1144/PN/2010 A.Y. 2001-02 TO 2006-07 RASIKA MOTELS F-1 MALATI TOWERS 223/3 TARABAI PARK KOLHAPUR 16 003 PAN AAFPR 8668 M APPLICANT VS. I.T.O. WARD 2 KOLHAPUR RESPONDENT APPLICANT BY : MRS. KIRTI JOSHI RESPONDENT BY: SMT. ANN KAPTHUAMA ORDER PER SHAILENDRA KUMAR YADAV THESE MISCELLANEOUS APPLICATIONS HAVE BEEN MOVED BY THE ASSESSEE IN RESPECT OF APPEALS IN ITA NO. 1139 TO 1144/PN/2010 FOR A.Y. 2001-02 TO 2006-07. 2. THE STAND OF THE ASSESSEE IS THAT AN EMPLOYEE OF THE ASSESSEE THOUGH ATTENDED THE OFFICE OF THE TRIBUNAL WELL IN TIME BUT COULD NOT PRESENT THE ADJOURNMENT APPLICA TION BEFORE THE BENCH AS THE CONCERNED BENCH CLERK HAD A SKED HIM TO WAIT IN THE VERANDAH TILL HIS CASE IS CALLED OUT FOR HEARING. HOWEVER SURPRISINGLY THE EMPLOYEE DID NOT HEAR THE CASE OF THE ASSESSEE WHEN CALLED OUT AND BY THE TIME HE AP PROACHED THE CONCERNED BENCH CLERK THE PROCEEDINGS BEFORE T HE BENCH WERE CONCLUDED. UNDER THESE CIRCUMSTANCES THE ASS ESSEE WAS M.A. 82 TO 87/PN/2011 RASIKA MOTELS A.Y. 2001-02 TO 2006-07 - 2 - PREVENTED BY A SUFFICIENT CAUSE FOR NON-ATTENDANCE. IN THIS VIEW OF THE MATTER THE ASSESSEE PLEADED THAT THE O RDER PASSED BY THE TRIBUNAL IN ITA NO. 1139 TO 1144/PN/2010 DAT ED 16-12-2010 MAY BE RECALLED 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. 1139 TO 1144/PN/2010 DATED 15-12-2010 FOR A.Y. 2001 -02 TO 2006-07 AND DIRECT THE REGISTRY TO FIX THIS CASE F OR HEARING ON 22-9-2011. 4. IN THE RESULT THE MISC. APPLICATIONS ARE ALLOWE D. PRONOUNCED IN THE OPEN COURT ON 27 TH JULY 2011 SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 27 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.