Income-tax Officer, Raigad V. Shri. Gordhan Singh Rajpuroghit, Raigad

ITA 1015/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2006 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 21-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO.1015 /PUN/20 17 / ASSESSMENT YEAR : 2009 - 10 THE INCOME TAX OFFICER, WARD - 5, PANVEL, RAIGAD. ....... / APPELLANT / V/S. SHRI GORDHAN SINGH RAJPUROGHIT, PROP. OF M/S. SHRIPAL STEEL & ALLOYS, A - 603, SHREE SHIVSAHNKAR, PLOT NO.32 TO 35, SECTOR - 34, KAMOTHE, DIST. RAIGAD - 410 209. PAN:AHZPR5946C / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI PANKAJ GARG / DATE OF HEARING : 05 .0 9 .2019 / DATE OF PRONOUNCEMENT : 05 .0 9 .2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 1, AURANGABAD DATED 23.01.2017 FOR THE ASSESSMENT YEAR 2009 - 10 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 1015 /PUN/20 17 A.Y. 2009 - 10 2. IN THIS CASE, THE ASSESSEE WAS NOT PRESENT AT THE TIME OF HEARING BEFORE US NOR ANY AUTHORIZED REPRESENTATIVE WAS PRESENT ON HIS BEHALF. THAT BEING REVENUES APPEAL, THE LD. DR INVITED OU R ATTENTION TO THE ORDER PASSED BY THE LD. CIT(APPEALS) AND SUBMITTED THAT IT IS AN EX - PARTE ORDER. THE LD. DR FURTHER SUBMITTED THAT THOUGH SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, THE FACT REMAINS THAT ON MERITS, RIGHTS AND LIABILITIES OF THE REVENUE AS WELL AS THE ASSESSEE STILL REMAINS TO BE ASCERTAINED. IN VIEW OF THE MATTER, THE LD . DR PRAYED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. CIT(APPEALS) FOR RE - ADJUDICATION. 3. WE HAVE PERUSED THE CASE RECORDS AND ANALYZED THE FACTS AND CIRCUMSTANCES IN THIS CASE. WE OBSERVE THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER. THERE WERE SEVERAL OPPORTUNITIES PROVIDED TO THE ASSESSEE BUT THOSE OPPORTUNITIES WERE NOT AVAILED OF BY THE ASSESSEE AND THEREFORE, THE LD. CIT(APPEALS) DECIDED THE APPEAL BASED ON MATERIAL AVAILABLE ON RECORDS. HOWEVER, IN HIS OWN ORDER, HE HAS MENTIONED THAT EVEN MERITS/MATERIALS AVAILABLE ON RECORD, THE ASSESSEE HAS FAILED TO FILE NECESSARY DOCUMENTS/DETAILS IN SUPPORT OF ITS CASE. IN EFFECT, THE ADJUDICATION ON MERITS STILL REMAINS TO BE COMPLETED. THOUGH WE APPRECIATE THAT AMPLE OPPOR TUNITY WAS PROVIDED TO THE ASSESSEE. H OWEVER, KEEPING IN MIND THE FACT THAT THE SPIRIT OF I NCOME TAX LEGISLATION IS WELFARE LEGISLATION, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND REMIT THE MATTER BACK TO HIS FILE FOR FR ESH ADJUDICATION ON MERITS IN COMPLIANCE WITH THE PRINCIPLES OF NATURAL JUSTICE. 3 ITA NO. 1015 /PUN/20 17 A.Y. 2009 - 10 4. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 05 TH DAY OF SEPTEMBER , 201 9 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 05 TH SEPTEMBER , 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 1, AURANGABAD. 4. THE PR. CIT - 2, THANE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 1015 /PUN/20 17 A.Y. 2009 - 10 DATE 1 DRAFT DICTATED ON 05 .0 9 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 05 .0 9 .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