Azambhai Fakirbhai Pansare,, Pune vs Assessee
- CitationITA No.1495/PN/2012)
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an ex-parte dismissal of an appeal, and the absence of the assessee on the appointed date of hearing may be treated as sufficient cause for that non-appearance where the reasons for it are explained by an affidavit and found, on consideration, to be adequate.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Shri Azambhai Fakirbhai Pansare, Sector No.27, Plot No.166, PCNTD, Pune - 411 044. PAN : AAYPP5451A .... Appellant
Vs.
Dy. Commissioner of Income Tax, Circle- 9, Pune. .... Respondent
Appellant by : Mr. Abhay Avchat Respondent by : Mr. Rajesh Damor Date of hearing : 23-01-2015 Date of pronouncement : 25-02-2015
ORDER
PER G. S. PANNU, AM
The captioned Miscellaneous Application has been preferred by the
assessee with respect to the order of the Tribunal in ITA No.1495/PN/2012
dated 22.10.2013 where the appeal of the assessee had been dismissed
ex-parte. In its order dated 22.10.2013 (supra) the Tribunal granted liberty to
the assessee to move application for recalling of the said 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 prayed for recalling of the
ex-parte order passed by the Tribunal dated 22.10.2013 (supra) 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 in which he could not
put in appearance before the Tribunal on the appointed date of hearing and 2 MA No.48/PN/2014
the same is duly averred by way of an affidavit dated 22.01.2015, which is on
record.
4. Considering the reasons advanced, there was sufficient cause for the
non-appearance by the assessee at the time of hearing, and therefore we
deem it fit and proper to recall the ex-parte order dated 22.10.2013 (supra).
The captioned appeal is directed to be listed for hearing before the regular
Bench on 07.05.2015 to be adjudicated on merits as per law.
5. Since the above date of hearing has been announced in the open Court
in the presence of both the parties, the requirement of issuance of a formal
notice of hearing is hereby dispensed with.
6. In the result, the captioned Miscellaneous Application is allowed, as
above.
Order pronounced on 25 th February, 2015.
Sd/- Sd/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER
Pune, Dated: 25 th February, 2015. Sujeet
Copy of the order is forwarded to: - 1) The Assessee; 2) The Department; 3) The CIT(A)-V, Pune; 4) The CIT-V, Pune; 5) The DR "A" Bench, I.T.A.T., Pune; 6) Guard File.
By Order //True Copy//
Assistant Registrar I.T.A.T., Pune
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