Miss Lucy
← All judgments

Azambhai Fakirbhai Pansare,, Pune vs Assessee

Income Tax Appellate Tribunal25 February 2015

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

IN THE INCOME TAX APPELLATE TRIBUNALPUNE BENCH "A", PUNEBEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBERAND SHRI R.S. PADVEKAR, JUDICIAL MEMBERMA No.48/PN/2014(Arising out of ITA No.1495/PN/2012)(Assessment Year : 2007-08)

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

This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.

Research this judgment with Miss Lucy

Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.

Try Miss Lucy free