IN INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM MA No.22/PN/2015 Arising out of ITA No. 1779/PN/2013 Assessment Year : 2007-08 Shri Dilip Kanayalal Tilwani Prop. Of M/s. Shyama Builder S.No.281/1, Guruprasad Apartments, Tanaji Nagar, Chinchwad, Pune 411033 Applicant PAN: AAIPT6572C Vs. Income Tax Officer, Ward 8(2), Pune Respondent Applicant assessee by : Shri Sunil Ganoo Respondent assessee by : Shri Hitendra Ninawe Date of Hearing : 09.09.2016 Date of Pronouncement: 16.09.2016 ORDER PER SUSHMA CHOWLA, JM: present Miscellaneous Application has been filed by applicant for recalling order passed by Tribunal in ITA No. 1779/PN/2013 relating to assessment year 2007-08, order dated 30.12.2014. 2 MA No.22/PN/2015 Arising out of ITA No.1779/PN/2013 2. plea of appellant before us was that Authorized Representative was on his legs before other Bench and hence, could not appear when matter was called for hearing. Affidavit of Counsel Mr. Sunil Ganoo, Chartered Accountant was placed on record in this regard and it was further pointed out by learned Authorized Representative for applicant that cross appeal filed by Department was also pending and request was made in case of Departmental appeal to club two appeals together. said request was made on 22.09.2014. However, appeal of applicant was decided without clubbing cross appeal. 3. learned Departmental Representative for Revenue on other hand, pointed out that issue has been adjudicated by Tribunal and there is no merit in Miscellaneous Application moved by applicant. 4. We have heard rival contentions and perused record. present Miscellaneous Application is filed by applicant for recalling order passed by Tribunal on 30.12.2014. appeal of applicant was decided ex parte since none appeared on behalf of applicant even on second call of hearing. Counsel for applicant Mr. Sunil Ganoo has filed affidavit pointing out that since he was on his legs before other Bench at stipulated time, he was unable to appear in case of applicant and hence, ex parte order. Another aspect which has been brought to our knowledge is that cross appeal was filed by Department on issue raised in assessee s own case and that cross appeal was pending. perusal of record shows that appeal of assessee was fixed on 08.09.2014 and was adjourned to 18.12.2014. Since none appeared on behalf of applicant, matter was heard ex parte and was decided by order dated 30.12.2014. In meanwhile, Department appeal 3 MA No.22/PN/2015 Arising out of ITA No.1779/PN/2013 was also posted for hearing on 22.09.2014 and request was made for consolidation of appeals. However, Department appeal was adjourned to 14.01.2015. cross appeals thus were fixed for hearing on different dates and appeal of applicant which was fixed on 18.12.2014 was heard without benefit of cross appeal. In above said facts and circumstances, where issue raised in cross appeals filed by applicant and Revenue are common, justice demands that two appeals be heard together. Consequently, we recall order of Tribunal dated 30.12.2014 and fix both appeals for hearing before B Bench of Tribunal on 08.12.2016. 5. In result, Miscellaneous Application filed by applicant is allowed. Order pronounced on this 16th day of September, 2016. Sd/- Sd/- (R.K. PANDA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 16th September, 2016. GCVSR Copy of Order is forwarded to : 1. Applicant; 2. Respondent; 3. CIT(A)-V, Pune; 4. CIT-V, P une; 5. DR B , ITAT, Pune; 6. Guard file. BY ORDER, //True Copy // //True Copy// Sr. Private Secretary ITAT, Pune Dilip Kanayalal Tilwani v. Income-tax Officer, Ward 8(2), Pune