M/s. Fontasey Engineering Exports Pvt.Ltd, Pune V. Income Tax Office, Ward -1 (4), Pune

ITA 1120/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9861 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 19-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO. 1120/PUN/2019 / ASSESSMENT YEAR : 2003-04 M/S. FONTASEY ENGINEERING EXPORTS PVT. LTD., 11, COMMERCE CENTRE, PAUD ROAD, RAMBAUG COLONY, KOTHRUD, PUNE 411 038 PAN : AAACF4147J VS. ITO, WARD-1(4), 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)-1, PUNE ON 15-05-2019 IN RELATION TO THE ASSESSMENT YEAR 2003-04. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE SEVERAL NOTICES. AS SUCH, I AM PROCEED ING TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE. APPELLANT BY NONE RESPONDENT BY SHRI V.K. SINGH DATE OF HEARING 03-01-2020 DATE OF PRONOUNCEMENT 03-01-2020 ITA NO.1120/PUN/2019 M/S. FONTASEY ENGINEERING EXPORTS PVT. LTD., 2 3. IT IS SEEN THAT THE LD. CIT(A) HAS PASSED THE ORDER EX-PARTE QUA THE ASSESSEE . THE ASSESSEE HAS RAISED A GROUND TO THE EFFECT THAT THE LD. CIT(A) DID NOT GIVE REASONABLE OPPORTU NITY OF HEARING TO THE ASSESSEE AND DISMISSED THE APPEAL. IN V IEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A) . I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AS PER 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.1120/PUN/2019 M/S. FONTASEY ENGINEERING EXPORTS PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, PUNE 4. THE PR. CIT-1, 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 03-01-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 03-01-2020 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. *