Income Tax Appellate Tribunal - Pune
Gajanan Sadashiv Koli,, Sangli vs Assistant Commissioner Of Income-Tax, ... on 16 July, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "SMC", PUNE - VIRTUAL COURT
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
श्री आर. एस.स्याल, उपाध्यक्ष के समक्ष
Miscellaneous Application Nos.50 to 54/PUN/2021
(arising out of ITA Nos.297 to 301/PUN/2019)
Assessment Year s: 2005-06 to 2009-10
Gajanan Sadashiv Koli, Vs. ACIT, Circle-1,
Pragati Colony, Plot No.335/1, Sangli
100 Feet Road Khokale Mala,
Sangli - 416 416
PAN : AIYPK8531C
(Applicant) (Respondent)
Applicant by Shri Sunil Ganoo
Respondent by Shri S.P. Walimbe
Date of hearing 16-07-2021
Date of pronouncement 16-07-2021
आदे श / ORDER
PER R.S.SYAL, VP :
This batch of five Miscellaneous Applications has been moved by the applicant to recall the impugned order passed on 25.07.2019 in relation to the assessment years 2005-06 to 2009-10.
2. It is observed that the Tribunal, vide the impugned order dated 25.07.2019, dismissed the assessee‟s appeals on merits albeit it was an ex parte order qua the assessee. The assessee has prayed for 2 MA Nos.50 to 54/PUN/2021 Gajanan Sadashiv Koli recalling of the order of the Tribunal under Rule 24 of the Income- tax (Appellate Tribunal) Rules, 1963 which, in turn, reads as under :
"24. Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent:
Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal."
3. On going through the prescription of the rule, it is evident that where the appellant does not appear when the appeal is called on for hearing, the Tribunal may dispose of the appeal. Proviso to this rule states that where an appeal has been so disposed of and the appellant thereafter satisfies the Tribunal that there was sufficient cause for his non-appearance, it shall make an order setting aside the ex parte order and restoring the appeal. The ld. AR in the instant case stated the reasons for which he could not appear when the appeals were called on for hearing. He further submitted that the assessee wishes to avail the benefit of Vivad se Vishwas Scheme in respect of these appeals. We are satisfied with the 3 MA Nos.50 to 54/PUN/2021 Gajanan Sadashiv Koli reasons given by the ld. AR for non-appearance. The impugned Tribunal order is, therefore, recalled and all the appeals are directed to be fixed for hearing on 20-07-2021.
4. In the result, the Miscellaneous Applications are allowed.
Order pronounced in the Open Court on 16th July, 2021.
Sd/-
(R.S.SYAL) उपाध्यक्ष/ VICE PRESIDENT पण ु े Pune; ददन ांक Dated : 16 July, 2021 th Satish आदे श की प्रतिलिपि अग्रेपिि / Copy of the Order is forwarded to :
1. अपीऱ र्थी / The Appellant;
2. प्रत्यर्थी / The Respondent;
3. आयकर आयुक्त(अपील) / The CIT (Appeals)-1, Kolhapur
4. The Pr. CIT-1, Kolhapur
5. विभ गीय प्रतितनधि, आयकर अपीऱीय अधिकरण, पण ु े "SMC"
/ DR „SMC‟, ITAT, Pune;
6. ग र्ड फ ईऱ / Guard file.
आदे शानस ु ार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 4 MA Nos.50 to 54/PUN/2021 Gajanan Sadashiv Koli Date
1. Draft dictated on 16-07-2021 Sr.PS
2. Draft placed before author 16-07-2021 Sr.PS
3. Draft proposed & placed JM before the second member
4. Draft discussed/approved JM by Second Member.
5. Approved Draft comes to Sr.PS the Sr.PS/PS
6. Kept for pronouncement on Sr.PS
7. Date of uploading order Sr.PS
8. File sent to the Bench Clerk Sr.PS
9. Date on which file goes to the Head Clerk
10. Date on which file goes to the A.R.
11. Date of dispatch of Order.
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