Chandani Janseva Kendra, Ahmednagar V. CIT-1, Pune, Pune

ITA 114/PUN/2011

• Counselvise Citation: 11424514 RSA 2011
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 27-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER M.A. NO.147/PN/2013 (ARISING OUT OF ITA NO.114/PN/2011) CHANDANI JANSEVA KENDRA, PRABHUPIMPRI, TAL : PATHARDI, DIST :AHMEDNAGAR PAN NO. AAATC6414C . APPLICANT VS. CIT-I, PUNE . RESPONDENT ITA NO.114/PN/2011 CHANDANI JANSEVA KENDRA, PRABHUPIMPRI, TAL : PATHARDI, DIST :AHMEDNAGAR PAN NO. AAATC6414C . APPELLANT VS. CIT-I, PUNE . RESPONDENT APPELLANT BY : SHRI M.K. KULKARNI RESPONDENT BY : SMT. M.S. VERMA DATE OF HEARING : 11-10-2013 DATE OF PRONOUNCEMENT : 28-10-2013 ORDER PER SHAILENDRA KUMAR YADAV, JM M.A.NO.147/PN/2013 (ARISING OUT OF ITA NO.114/PN/20 11) : THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL I N ITA NO. 114/PN/2011 DATED 30-03-2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS CONFUSION ABOUT THE DATE OF HEARING AND NOBODY COULD APPEAR ON THE DATE OF HEARING. THE LEARNED COUNSEL THEREFORE SUBMITTED THAT THE ORDER PASSED BY THE TRIBUNAL ON 30-03-2012 BE RECALLED. 3. AFTER GOING THROUGH THE RIVAL SUBMISSIONS AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE OPIN ION THAT THERE WAS A REASONABLE AND SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL. WE THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 30-03-2012 (SUPRA) AND ACCORDINGLY ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ITA NO.114/PN/2011 : 4. THE ASSESSEE HAS FILED THIS APPEAL ON FOLLOWING GROUNDS : 1. THE LD. CIT ASKING FOR STATEMENT OF ACCOUNTS (INCOME & EXPENDITURE A/C, BALANCE SHEET AND RELATED SCHEDULES FOR LAST THREE YEARS WHICH WERE ALREADY SUBMITTED ON 31 ST MAY 2010 WHICH WERE NOT CONSIDERED AT THE TIME OF REJECTING THE APPLICATION. 2. THE LD.CIT HAS ISSUED ORDER TO ATTEND HEARING ON 23-11-2010 WHICH WAS DULY ATTENDED ON THE VARIOUS OCCASIONS, CIT FAILED TO CONSIDER THE ATTENDANCE. 3. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, RAISE OR MODIFY ANY GROUND AT THE TIME OF HEARING. 5. AFTER HEARING BOTH THE SIDES AND ON PERUSAL OF MATERIAL ON RECORD WE FIND THAT THE ASSESSEE HAS CLAIMED TO HAVE FILED STATEMENT OF ACCOUNTS (INCOME AND EXPENDITURE A/C., BALANCE SHEET AND RELATED SCHEDUL E FOR LAST 3 YEARS WHICH WAS ALREADY SUBMITTED ON 31- 05- 2010 WHICH WERE NOT CONSIDERED AT THE TIME OF REJEC TION OF APPLICATION. CIT ISSUED ORDER TO ATTEND HEARING ON 23-11-2010 WHICH WAS DULY ATTENDED ON VARIOUS OCCASIONS. CIT FAILED TO CONSIDER EVEN THE ATTENDA NCE. IN VIEW OF THE ABOVE, ASSESSEE REQUESTED TO SET-ASI DE THE ORDER OF CIT WHO HAS REJECTED THE CLAIM OF THE ASSESSEE. NOTHING CONTRARY WAS BROUGHT TO OUR NOTI CE ON BEHALF OF REVENUE. 6. TAKING ALL FACTS AND CIRCUMSTANCES INTO CONSIDERATION WE FIND THAT CIT AT RELEVANT POINT OF TIME HAS NOT CONSIDERED THE DOCUMENTS FILED BEFORE HIM A ND REJECTED THE CLAIM OF THE ASSESSEE. SO, IN THE IN TEREST OF JUSTICE, WE SET-ASIDE THE ORDER OF THE CIT AND R EMIT BACK THE ISSUE TO THE FILE OF CIT WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. AS A RESUL T, APPLICATION FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES, AS STATED ABOVE. IT IS PERTI NENT TO MENTION HERE THAT SINCE WE RESTORE THE ISSUE AS DISCUSSED ABOVE ON PRELIMINARY ISSUE WE REFRAIN TO COMMENT ON THE MERIT OF THE ISSUE AT HAND. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AND THE APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS THE 28 TH DAY OF OCTOBER, 2013. SD/- SD/- /- (G.S.PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED : 28 TH OCTOBER, 2013 SATISH COPY OF THE ORDER IS FORWARDED TO: - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-I, PUNE 4) THE DR, B BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// // TRUE COPY // SR. PRIVATE SECRETARY I.T.A.T., PUNE