Ashok Jaising Chandgude, Pune V. Income-tax Officer, Ward - 5(2), Pune

ITA 1147/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5513 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 27-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE , BEFORE SHRI VIKAS AWASTHY, JM . / ITA NO . 1147 /P U N/201 8 / ASSESSMENT YEAR : 20 08 - 09 ASHOK JAISING CHANDGUDE, C/O. BRISK INDIA PVT. LTD., 403, 4 TH FLOOR, WESTERN COURT, BLDG. - D, OPP. E - SQUARE, BHAMBURDA, SHIVAJINAGAR, PUNE PAN : ADWPC1432D ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 5(2), PUNE / RESPONDENT ASSESSEE BY : SHRI MAHAVIR JAIN REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 1 0 - 01 - 2019 / DATE OF PRONOUNCEMENT : 29 - 01 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMI SSIONER OF INCOME TAX (APPEALS) - 5, PUNE DATED 1 6 - 01 - 2018 FOR THE ASSESSMENT YEAR 20 08 - 09. 2 ITA NO . 1147/PUN/2018, A.Y. 2008 - 09 2. SHRI MAHAVIR JAIN APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE APPEAL OF ASSESSEE WAS DECIDED EX - PARTE BY THE COMMISSIONER OF INCOME TAX (APPEALS). THE NOTICE OF APPEAL WAS NOT RECEIVED BY THE ASSESSEE, THEREFORE, THE ASSESSEE WAS NOT AWARE OF THE APPELLATE PROCEEDINGS BEFORE THE FIRST APPELLATE AUTHORITY. THE LD. AR SUBMITTED THAT THE APPEAL MAY BE REMIT TED BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION. 3. SHRI M.K. VERMA REPRESENTING THE DEPARTMENT SUBMITTED THAT THE NOTICE OF APPEAL WAS DULY SENT TO THE ASSESSEE AT THE ADDRESS MENTIONED IN FORM NO. 35. THE SAME WAS RETURN BACK WITH THE POSTAL REMARKS LEFT. THE ASSESSEE NEVER BOTHERED TO INFORM THE DEPARTMENT REGARDING CHANGE OF ADDRESS. THERE WAS NO MANNER IN WHICH THE NOTICE OF APPEAL COULD HAVE BEEN SERVED ON THE ASSESSEE AT NEW ADDRESS . 4. BOTH SIDES HEARD. ORDERS OF THE AUTHORITIES BELOW PERUSED. A CLOSE READING OF IMPUGNED ORDER REVEALS THAT THE NOTICE OF APPEAL WAS ISSUED TO THE ASSESSEE ON TWO OCCASIONS. BOTH THE NOTICES WERE RETURNED UN - SERVED WITH THE POSTAL REMARKS LEFT. IT IS AN UNDISPUTED FACT THAT THE NOTICE OF APPEAL WAS SENT ON THE ADDRESS MENTIONED IN FORM NO. 35. THE LD. AR INFORMED THAT THE ASSESSEE HA D CHANGED THE OFFICE PREMISES , T HEREFORE, NOTICES COULD NOT BE SERVED. AFTER THE CHANGE OF OFFICE PREMISES IT WAS INCUMBENT UPON THE ASSESSEE TO INFORM THE APPELLATE AUTHORITY NEW ADDRESS BY FILING REVISED FORM NO. 35 . THE ASSESSEE WAS NEGLIGENT IN NOT PERFORMING HIS PART OF DUTY. IN THE ABSENCE OF AVAILABILITY OF CORRECT/NEW ADDRESS , THE COMMISSIONER OF INCOME TAX (APPEALS) HA D NO OT HER OPTION BUT TO SEND THE NOTICE OF APPEAL ON THE AVAILABLE ADDRESS AS PROVIDED BY THE 3 ITA NO . 1147/PUN/2018, A.Y. 2008 - 09 ASSESSEE. NOW, THE ASSESSEE CANNOT SOLELY BLAME THE FIRST APPELLATE AUTHORITY FOR DECIDING THE APPEAL IN EX - PARTE PROCEEDINGS. IT IS THE NEGLIGENCE OF ASSESSEE WHICH HAS RESULTED IN MULTIPLICITY OF LITIGATION , WASTAGE OF TIME OF GOVERNMENT MACHINERY AND RESOURCES. THEREFORE, I AM OF THE CONSIDERED VIEW THAT THE ASSESSEE DESERVES TO BE PANELIZED FOR THE ACT OF HIS NEGLIGENCE. ACCORDINGLY, A NOMINAL COST OF RS.2,000/ - IS LEVIED ON THE ASSESSEE. THE COST SHALL BE PAID IN ACCORDANCE WITH RULE 32A(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULE, 1963 WITHIN A PERIOD OF ONE MONT H FROM THE DATE OF RECEIPT OF THIS ORDER. THE APPEAL IS RESTORED BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) FOR DECIDING THE APPEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 5. THE ASSESSEE IS DIRECTED TO FURNISH PROOF OF DEPOSIT OF COST WITH THE COMMISSIONER OF INCOME TAX (APPEAL S) AT THE TIME OF HEARING OF APPEAL. IN CASE THE ASSESSEE FAILS TO DEPOSIT THE COST THIS APPEAL SHALL BE CONSIDERED AS DISMISSED. 6. IN THE RESULT, THE IMPUGNED ORDER IS SET ASIDE AND THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE, SUBJECT T O PAYMENT OF COST AS AFORESAID. ORDER PRONOUNCED ON TUESDAY, THE 29 TH DAY OF JANUARY, 2019 . SD/ - ( / VIKAS AWASTHY) / JUDICIAL MEMBER / PUNE; / DATED : 29 TH JANUARY, 2019 RK 4 ITA NO . 1147/PUN/2018, A.Y. 2008 - 09 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 5, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 4, PUNE 5. , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE