Shekhar Vishnu Gole, L/h. of Late Vishnu L. Gole, Pune V. Income Tax Office, Ward -3 (4), Pune

ITA 1121/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9857 (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: 2008-2009
• 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. 1121/PUN/2019 / ASSESSMENT YEAR : 2008-09 SHRI SHEKHAR VISHNU GOLE, LEGAL HEIR OF LATE VISHNU LAXMAN GOLE, 55, AKSHAY, GANANJAY SOCIETY, KOTHRUD, PUNE 411038 PAN : AEUPG1892G VS. ITO, WARD-3(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)-3, PUNE ON 09-06-2016 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. THIS APPEAL IS TIME-BARRED BY 412 DAYS. THE ASSESSE E HAS PLACED ON RECORD AN AFFIDAVIT EXPLAINING THE REASONS W HICH LED TO THE LATE FILING OF THE APPEAL. I AM SATISFIED WITH SUCH REASONS. THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. APPELLANT BY SHRI KALPESH TURALKAR RESPONDENT BY SHRI V.K. SINGH DATE OF HEARING 03-01-2020 DATE OF PRONOUNCEMENT 03-01-2020 ITA NO.1121/PUN/2019 SHEKHAR VISHNU GOLE L/H OF VISHNU L. GOLE 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) DID NOT GIVE PROPER OPPORTUNITY TO THE LEGAL HEIR AND DISMISSED THE APPEAL EX PARTE . THE LD. AR REQUESTED THE BENCH TO GRANT ONE MORE OPPORTUNITY SO AS ENABLE THE LE GAL HEIR OF THE ASSESSEE TO BE PRESENT BEFORE THE LD. CIT(A). IN VIEW 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 REASON ABLE 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.1121/PUN/2019 SHEKHAR VISHNU GOLE L/H OF VISHNU L. GOLE 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 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. *