Neha Bharat Mehta, Navi Mumbai V. Income-tax Officer, Ward - 2(3), Pune

ITA 1130/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7747 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P S SHINGTE
• Keywords: Principle of natural justice

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JM . / ITA NO . 1 1 3 0 /P U N/201 8 / ASSESSMENT YEAR : 20 09 - 10 NEHA BHARAT MEHTA A 2001, OLIVE SHALLOTS, PLOT NO.17, NAVI MUMBAI 400705 PAN : A JHPM1602Q ....... / APPELLANT / V/S. INCOME TAX OFFICER , WARD 2 ( 3 ) , PUNE / RESPONDENT ASSESSEE BY : SHRI P.S. SHINGTE REVENUE BY : S HRI RAJESH GAWALI / DATE OF HEARING : 0 9 - 01 - 2019 / DATE OF PRONOUNCEMENT : 15 - 01 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , PUNE DATED 20 - 0 4 - 201 8 FOR THE ASSESSMENT YEAR 20 09 - 10 . 2 ITA NO .11 3 0/PUN/2018, A.Y. 20 09 - 10 2. SHRI P.S. SHINGTE APPEARING ON BEHALF OF ASSESSEE SUBMITTED AT THE OUTSET THAT THE COMMISSIONER OF INCOME TAX (APPEALS) IN EX - PARTE PROCEEDINGS HAS DECIDED THE APPEAL. THE LD. AR POINTED THAT THE ASSESSEE HAD FILED A LETTER SEEKING ADJOURNMENT. HOWEVER, THE APPEAL OF ASSESSEE WAS DECIDED AT THE BACK OF ASSESSEE IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 3 . ON THE OTHER HAND, SH RI RAJESH GAWALI REPRESENTING THE DEPARTMENT SUBMITTED THAT SEVERAL NOTICES WERE ISSUED TO THE ASSESSEE. DESPITE SERVICE OF NOTICES, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. THEREAFTER, THE LD. AR OF ASSESSEE SOUGHT ADJOURNMENT ON VARIOUS DATES AND DELAYED THE HEARING OF APPEA L. THE COMMISSIONER OF INCOME TAX (APPEALS) HAD NO OTHER OPTION BUT TO DECIDE THE APPEAL IN EX - PARTE PROCEEDINGS. 4 . W E HAVE HEARD THE SUBMISSIONS MADE BY REPRESENTATIVES OF RIVAL SIDES AND HAVE PERUSED THE ORDERS OF AUTHORITIES BELOW. A PERUSAL OF IMPU GNED ORDER REVEALS THAT SEVERAL NOTICES WERE ISSUED TO THE ASSESSEE, NO ONE ATTENDED THE PROCEEDINGS. HOWEVER, IT IS NOT EMANATING FROM THE IMPUGNED ORDER WHETHER NOTICES WERE SERVED ON THE ASSESSEE OR NOT. FINALLY, IN RESPONSE TO NOTICE DATED 25 - 07 - 2017 , THE ASSESSEE RESPONDED THROUGH E - MAIL AND SOUGHT ADJOURNMENT AND THEREAFTER, ON VARIOUS DATES I.E. 03 - 10 - 2017, 14 - 12 - 2017 AND 27 - 02 - 2018 THE HEARING OF APPEAL WAS ADJOURNED AT THE REQUEST OF ASSESSEE. NO ONE APPEARED BEFORE THE COMMISSIONER OF INCOME TA X (APPEALS) ON 09 - 04 - 2018. THIS SHOWS THAT THE ASSESSEE WAS ALSO NOT SERIOUSLY PURSUING HIS APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). TAKING INTO CONSIDERATION ENTIRETY 3 ITA NO .11 3 0/PUN/2018, A.Y. 20 09 - 10 OF FACTS AND PRINCIPLES OF NATURAL JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THIS APPEAL BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) FOR DE NOVO CONSIDERATION AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE , IN ACCORDANCE WI TH LAW. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY AND CO - OPERATE IN THE APPELLATE PROCEEDINGS. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S ON THE TERMS AFORESAID. 5 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED ON T U E S D A Y , THE 1 5 T H DAY OF JANUARY, 2019 . SD/ - SD/ - ( R.S. SYAL ) (VIKAS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 1 5 T H J ANUARY, 2019 GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 3 , PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 2 , PUNE 5. , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE