Income Tax Appellate Tribunal - Pune
M/S. J.M.D. Developers,, Pune vs Assessee on 29 December, 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "A", PUNE
BEFORE: SHRI G.S. PANNU, ACCOUNTANT MEMBER
AND
SHRI R.S. PADVEKAR, JUDICIAL MEMBER
MA No. 95/PN/2014
(Arising out of ITA No. 1182/PN/2012)
Assessment Year : 2005-06
M/s. J.M.D. Developers, Dy. Commissioner of Income Tax,
'Bhagya' First Floor, Circle-2, Pune
1202/32, Apte Road,
Vs.
Next to Santosh Bakery,
Shivaji Nagar, Pune
(Appellant) (Respondent)
PAN No.AADFD7237K
Appellant By: Shri Rishi Lodha
Respondent By: Shri Ravi Prakash
Date of hearing : 26-12-2014
Date of pronouncement : 29-12-2014
ORDER
PER R.S. PADVEKAR, JM:-
This Miscellaneous Application is filed by the assessee u/s. 254(2) of the Income-tax Act with prayer to recall the order passed by Tribunal in assessee's appeal being ITA No. 1182/PN/2012 dated 10-09-2013.
2. It is stated in the application that the assessee has not received the notice of hearing and the assessee only came to know regarding dismissal the assessee's appeal when the Assessing Officer issued the notice for levying the penalty u/s. 271(1)(c) of the Income-tax Act. It is stated in the application that due to oversight the assessee mentioned old address (wrong address) in Form No. 36 and due to that the assessee could not receive the notice of hearing from the Tribunal. It is pleaded that in the interest of justice the assessee may be given an opportunity to represent the case.
2
MA No. 95/PN/2014, M/s. J.M.D. Developers, Pune
3. We have heard the parties. We find that due to oversight the old address was mentioned by the assessee in the Form No. 36 and notice was sent on the old address which was mentioned in the Form No. 36. Even though it is mistake of the assessee but at the same time in our opinion in the interest of justice the assessee should be given an opportunity to present the matter. We, accordingly, recall the order passed by the Tribunal in ITA No. 1182/PN/2012 dated 10-09-2013 and reinstitute the appeal to the file of the Tribunal for hearing. The assessee's appeal is fixed for hearing on 03-03-2015. The date of hearing of the appeal is pronounced in the open Court in presence of both the parties and no separate notices will be issued.
4. In the result, the Miscellaneous Application filed by the assessee is allowed.
Pronounced in the open Court on 29-12-2014 Sd/- Sd/-
(G.S. PANNU) (R.S. PADVEKAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Pune, Dated: 29th December, 2014
RK/PS
Copy to
1 Assessee
2 Department
3 The CIT(A)-II, Pune
4 The CIT-II, Pune
5 The DR, ITAT, "A" Bench, Pune.
6 Guard file.
//True Copy// By Order
Assistant Registrar,
Income Tax Appellate Tribunal,
Pune