Pradeep Jalinder Mulik, Satara V. Income-tax Officer, Ward - 3, Satara

ITA 1129/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9858 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 23-07-2019
• 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. 1129/PUN/2019 / ASSESSMENT YEAR : 2013-14 SHRI PRADEEP JALINDAR MULIK, MULIKWADI, PACHWAD, TAL. KHATAV, SATARA 415312 PAN : ANAPM2863L VS. ITO, WARD-3, SATARA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-4, PUNE ON 04-06-2019 IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE WITHOUT CONSIDERING HIS SUBMISSIONS. IN VIEW OF THE FOREGOING FA CTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI V.K. SINGH DATE OF HEARING 03-01-2020 DATE OF PRONOUNCEMENT 03-01-2020 ITA NO.1129/PUN/2019 PRADEEP J, MULIK 2 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. 3. 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 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-4, PUNE 4. THE PR. CIT-3, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.1129/PUN/2019 PRADEEP J, MULIK 3 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. *