M/s. J.K. Housing Dev. Corporation , Pune V. Assistant Commissioner of Income-tax, Ward -4 (6), Pune

ITA 1097/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9868 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO. 1097/PUN/2019 / ASSESSMENT YEAR : 2008-09 M/S. J.K. HOUSING DEV. CORPORATION, S.NO.138/1, PARK RIDGE, BANER PASHAN LINK ROAD, PUNE 411021 PAN : AAGFJ1704N VS. ACIT, WARD-4(6), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-3, PUNE ON 21-08-2017 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. THIS APPEAL IS TIME-BARRED BY 38 DAYS. THE ASSESSEE HAS PLACED ON RECORD AN AFFIDAVIT EXPLAINING THE REASONS WHICH LE D TO THE LATE FILING OF APPEAL. I AM SATISFIED WITH SUCH REASON S. THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARIN G ON MERITS. APPELLANT BY SMT. DEEPA KHARE RESPONDENT BY SHRI V.K. SINGH DATE OF HEARING 02-01-2020 DATE OF PRONOUNCEMENT 03-01-2020 ITA NO.1097/PUN/2019 M/S. J.K. HOUSING DEV. CORPORATION 2 3. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PAS SED THE ORDER EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL EX PARTE WHEN THERE WAS SUFFICIENT REASON BEYOND THE CONTROL OF THE ASSESSEE FOR NON-ATTENDANCE. THE LD. AR REQUESTED THE BENCH TO GRANT ONE MORE OPPORTUNITY SO AS ENABLE THE ASSESSEE TO BE PRESENT BEFORE THE LD. CIT(A). IN VIEW OF THE FOREGOIN G FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOU LD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A). I ORDER ACCO RDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AS PE R LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD JANUARY, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 03 RD JANUARY, 2020 ITA NO.1097/PUN/2019 M/S. J.K. HOUSING DEV. CORPORATION 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-3, PUNE 4. THE PR. CIT-2, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 02-01-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 02-01-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -- JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -- JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *