Shri Ram Sukhdeo Patil, Aurangabad V. Assistant Commissioner of Income-tax, Cir.-3, Aurangabad

CO 62/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2600 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 10-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO.638/PUN/2015 / ASSESSMENT YEAR : 2010-11 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, AURANGABAD. ....... / APPELLANT / V/S. SHRI RAM SUKHDEO PATIL, PROP. SUDARSHAN ELECTRICAL ENGINEERING WORKS, PLOT NO. AH-1-55, THAKRE NAGAR, N-2, CIDCO, DIST. AURANGABAD. PIN-431 001 PAN : AKEPP1666P / RESPONDENT ! /CO.NO.62/PUN/2018 /ASSESSMENT YEAR: 2010-11 (ARISING OUT OF ITA NO.638/PUN/2015) SHRI RAM SUKHDEO PATIL, FLAT NO. 226, BUILDING NO.19, MHADA COLONY, NEAR PRINT TRAVELS, AURANGABAD-431 001 PAN : AKEPP1666P .. / CROSS OBJECTOR / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, AURANGABAD / RESPONDENT ASSESSEE BY : SHRI HARIKRISHAN REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 07.03.2019 / DATE OF PRONOUNCEMENT : 07.03.2019 2 ITA NO.638 /PUN/2015 CO NO.62/PUN/2018 A.Y.2010-11 '# / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE REVENUE AND CROSS OBJECT ION PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APP EALS)-2, AURANGABAD DATED 24.02.2015 FOR THE ASSESSMENT YEAR 2010-11. 2. THE CROSS OBJECTION FILED BY THE ASSESSEE IS TIME BARRE D BY 317 DAYS. THE LD. AR OF THE ASSESSEE FILED AN APPLICATION STATING REASONS FOR DELAY IN FILING CROSS OBJECTION. ON PERUSAL OF THE APPLICATION, IT IS FOUND THAT THE REASON FOR DELAY IN FILING CROSS OBJECTION WAS NOT DUE TO ANY MALA-FIDE INTENTIONS BUT FOR THE REASONS WHICH IS BEYOND THE CONTROL OF THE ASSESSE E. THE LD. DR HAS NOT OBJECTED TO THE PRAYER FOR CONDONATION OF DELAY IN FILING T HE CROSS OBJECTION. CONSIDERING THE FACTS AND CIRCUMSTANCES, DELAY IN FILING CROSS OBJECTION IS HEREBY CONDONED. 3. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE INV ITED OUR ATTENTION TO PARA 5 AT PAGE 3 OF THE LD. CIT(APPEALS)S ORDER WHER EIN IT IS MENTIONED THAT DURING THE COURSE OF APPELLATE PROCEEDINGS, 3 NOTICES HAVE BEEN ISSUED FIXING THE HEARING ON 11/02/2014, 11/11/2014 & 22/01/2015. H OWEVER, NOBODY ATTENDED NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN R ECEIVED. THEREFORE, I HAVE NO ALTERNATIVE BUT TO DECIDE THE APPEAL ON MERITS ON THE BASIS OF AVAILABLE RECORD . THAT DEMONSTRATING THIS PARA, THE LD. AR OF THE ASSESSE E SUBMITTED THAT THE LD.CIT(APPEALS) HAS PASSED AN EX-PARTE ORDER BASED ON THE MATERIAL AVAILABLE ON RECORD WHEREIN THE RIGHTS AND LIABILITIES OF THE A SSESSEE WERE NOT ADJUDICATED UPON. THE LD. AR OF THE ASSESSEE PRAYED TH AT AN OPPORTUNITY MAY 3 ITA NO.638 /PUN/2015 CO NO.62/PUN/2018 A.Y.2010-11 BE GIVEN TO THE ASSESSEE SO THAT THEY CAN REPRESENT THE CASE ON MERITS BEFORE THE LD. CIT(APPEALS). 4. THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR. 5. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIV AL CONTENTIONS. WE FIND THAT THE LD.CIT(APPEALS) HAS PASSED AN EX-PARTE ORDER BASED ON THE MATERIAL AVAILABLE ON RECORD WITHOUT PRESENCE OF THE ASSES SEE OR HIS AUTHORIZED REPRESENTATIVE. THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE YET TO BE ADJUDICATED IN THIS CASE. THEREFORE, IN THE INTE REST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD.CIT(APPEALS) AND RESTORE THE M ATTER BACK TO HIS FILE FOR ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF H EARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO P RESENT HIMSELF WITH RELEVANT DOCUMENTARY EVIDENCES TO REPRESENT THE CASE ON MERITS BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THIS ORDER. ANY SERV ICE OF NOTICE IS DISPENSABLE. 6. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOS ES. 7. SIMILARLY THE CROSS OBJECTION OF THE ASSESSEE WHICH ALSO ARISES FROM THE SAME APPELLATE ORDER, IS ALSO THEREFORE, RESTORED BACK TO THE FILE OF THE LD. CIT(APPEALS) FOR ADJUDICATION AFTER FOLLOWING THE PRINCIPLE OF NATURAL J USTICE. 8. IN THE COMBINED RESULT, APPEAL OF THE REVENUE AND CROS S OBJECTION OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 07 TH DAY OF MARCH, 2019. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 07 TH MARCH, 2019. SB 4 ITA NO.638 /PUN/2015 CO NO.62/PUN/2018 A.Y.2010-11 '#$%&'('% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-2, AURANGABAD. 4. THE CIT-2, AURANGABAD. 5. #$% &&'( , ) '( , *+, , / DR, ITAT, B BENCH, PUNE. 6. %-. /0 / GUARD FILE. // TRUE COPY // )1 / BY ORDER, &2 ', / PRIVATE SECRETARY ) '( , / ITAT, PUNE. 5 ITA NO.638 /PUN/2015 CO NO.62/PUN/2018 A.Y.2010-11 DATE 1 DRAFT DICTATED ON 07 .03 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 07 .03 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER