Mrs. Sunanda Popat Suke, Pune V. Additional Commissioner of Income-tax,

ITA 1083/PUN/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7751 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-11-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 23-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK BABU
• Assessee Lawyers: ROHIT BIYANI
• Keywords: Principle of natural justice

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT. AND SHRI VIKAS AWASTHY, JM ITA NO.1082/PUN/2016 ASSESSMENT YEAR : 2011-12 SHRI SAGAR POPAT SUKE, 725, PUNYAI NAGAR, DHANKAWADI, PUNE 411 043. PAN : BBNPS7846H. ..APP ELLANT. V/S THE ADDL.COMMISSIONER OF INCOME TAX , RANGE II, PUNE. .. RESPONDENT . ITA NO.1083/PUN/2016 ASSESSMENT YEAR : 2011-12 MRS. SUNANDA POPAT SUKE, 725, PUNYAI NAGAR, DHANKAWADI, PUNE 411 043. PAN : ASBPS6780N. ..APPELLANT. V/S THE ADDL.COMMISSIONER OF INCOME TAX, RANGE II, PUNE. .. RESPONDENT . ASSESSEE BY : SHRI ROHIT BIYANI. REVENUE BY : SHRI ASHOK BABU, JCIT. / ORDER PER VIKAS AWASTHY, JM : THESE TWO APPEALS BY TWO DIFFERENT ASSESSEES ARE DIRECTE D AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) 2, PUNE / DATE OF HEARING : 14.01.2019 / DATE OF PRONOUNCEMENT: 15.01.2019. 2 ITA NOS.1082 & 1083/PUN/2016 CONFIRMING LEVY OF PENALTY U/S 271D OF THE INCOME TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR A.Y. 2011-12 IN THEIR RESPECTIVE CASES. BOTH THE IMPUGNED ORDERS ARE DATED 04.01.2016. 2. SINCE THE ISSUES RAISED IN BOTH THE APPEALS ARE IDENTICAL AND ARE ARISING FROM SIMILAR SET OF FACTS, BOTH THE APPEALS ARE TAKE N UP TOGETHER FOR ADJUDICATION AND ARE DISPOSED OFF VIDE THIS C OMMON ORDER. 3. SHRI ROHIT BIYANI APPEARING ON BEHALF OF THE ASSESSEES SUBMITTED THAT BY WAY OF THESE TWO APPEALS, ASSESSEES H AVE ASSAILED EX-PARTE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS) IN CONFIRMING THE LEVY OF PENALTY U/S 271D OF THE I.T. ACT. TH E CIT(A) HAS VIOLATED THE PRINCIPLES OF NATURAL JUSTICE BY DECIDING T HE APPEALS AT THE BACK OF THE APPELLANTS/ASSESSEES. 4. SHRI ASHOK BABU REPRESENTING THE DEPARTMENT VEHEMEN TLY DEFENDED THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) IN CONFIRMING THE LEVY OF PENALTY. THE LD.D.R. SUBMITTED THAT TH E CIT(A) HAD ISSUED NOTICE OF HEARING OF THE APPEALS TO THE ASSESS EE BEFORE ADJUDICATING THE APPEALS. 5. WE HAVE HEARD THE SUBMISSIONS MADE BY REPRESENTATIVE S OF RIVAL SIDES AND HAVE PERUSED THE ORDERS OF AUTHORITIES BE LOW. A PERUSAL OF THE IMPUGNED ORDERS REVEAL THAT NOTICE OF THE APPEALS WERE SENT TO THE ASSESSEES, HOWEVER IT IS NOT EMANATING FROM THE ORDERS WHETHER THE NOTICES WERE DULY SERVED ON THE ASSESSEE S OR NOT. IT IS A 3 ITA NOS.1082 & 1083/PUN/2016 WELL SETTLED PRINCIPLE OF NATURAL JUSTICE THAT SUFFICIENT OPPOR TUNITY OF HEARING SHOULD BE AFFORDED TO THE PARTIES AND NO PARTY S HOULD BE CONDEMNED UNHEARD. SINCE, BOTH THE IMPUGNED ORDERS H AVE BEEN PASSED IN THE ABSENCE OF RESPECTIVE ASSESSEES OR THEIR AUTHORISED REPRESENTATIVES, WE DEEM IT APPROPRIATE TO RESTORE THES E APPEALS BACK TO THE FILE OF CIT(A). THE LD.CIT(A) SHALL DECIDE THE APPEALS OF ASSESSEES AFRESH AFTER AFFORDING SUFFICIENT OPPORTUNITY OF HEA RING TO THE ASSESSEES, IN ACCORDANCE WITH THE LAW. 6. THE ASSESSEES ARE ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) ON RECEIVING NOTICE OF HEARING OF THE APPEALS AND CO-OPERATE IN THE FIRST APPELLATE PROCEEDINGS. THE IMPUGNED ORDERS ARE SET ASIDE AND THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSE. 7. IN THE RESULT, BOTH THE APPEALS OF ASSESSEES ARE ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON TUESDAY, THE 15 TH DAY OF JANUARY, 2019. SD/- SD/- (R.S. SYAL) (VIKA S AWASTHY ) VICE PRESIDENT JUDICIAL MEM BER PUNE; DATED : 15 TH JANUARY, 2019. YAMINI 4 ITA NOS.1082 & 1083/PUN/2016 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. 4. 5 6. CIT(A)-2, PUNE. PR. CIT-2, PUNE. '#$! % %&', ! ! &' , / DR, ITAT, A PUNE; $,- . / GUARD FILE. / BY ORDER // TRUE COPY // / 01 %2 &3 / SR. PRIVATE SECRETARY ! ! &' , / ITAT, PUNE.