Navnath Bhimrao Buchade, Pune V. Income-tax Officer, Ward - 4(6), Pune

ITA 115/PUN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2390 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.115/PUN/2018 / ASSESSMENT YEAR : 2011-12 NAVNATH BHIMRAO BUCHADE, S.NO.34/2, MARUNJEE MULASHI, DIST. PUNE 411 057 PAN : AKCPB5917B VS. ITO, WARD-4(6), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A)-3, PUNE ON 16-11-2017 IN RELATION TO THE ASSESSMENT YEAR 2011-12. 2. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE IMPUGNED ORDER WAS PASSED EX PARTE QUA THE ASSESSEE SUSTAINING THE ADDITION MADE BY THE AO ON ACCOUNT OF CAPITAL GAINS ON MERITS. THE LD. AR S TATED THAT THE LD. FIRST APPELLATE AUTHORITY DID NOT GRANT ADEQUATE OPPORTUNITY TO PRESENT THE CASE. IN THE GIVEN CIRCUMSTANCES AND APPELLANT BY SHRI MAHAVIR JAIN RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 20-06-2019 DATE OF PRONOUNCEMENT 24-06-2019 ITA NO.115/PUN/2018 NAVNATH B. BUCHADE 2 WITHOUT GOING INTO THE MERITS OF THE APPEAL, I SET-ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. C IT(A) FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 24 TH JUNE, 2019 / 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 ITA NO.115/PUN/2018 NAVNATH B. BUCHADE 3 DATE 1. DRAFT DICTATED ON 20-06-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 20-06-2019 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. *