Rajendra Hanmant Yoge, Pune V. Income-tax Officer, Ward - 1 (5), Pune

ITA 1160/PUN/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8538 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 29-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVIN CHAVAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.1160/PUN/2019 / ASSESSMENT YEAR : 2015-16 RAJENDRA HANMANT YOGE, C/O ADV. D. Y. PANDIT, KRUPA 1187/10, SHIVAJINAGAR, PUNE-411005. PAN : AABPY2097C . /APPELLANT VS. ITO, WARD-1(5), PUNE. . / RESPONDENT / APPELLANT BY : SMT. DEEPA KHARE SHRI D. Y. PANDIT / RESPONDENT BY : SHRI PRAVIN CHAVAN / DATE OF HEARING : 07.10.2019 / DATE OF PRONOUNCEMENT: 07.10.2019 / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-3, PUNE DATED 14.09.2018 FOR THE ASSESSMENT YEAR 2015-16. CIT(A) PASSED AN EX-PARTE ORDER 2. WITHOUT GOING TO THE GROUNDS OF APPEAL, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BROUGHT MY ATTENTION TO THE APPELLATE ORDER AND MENTIONED THAT THE SAME IS AN EX-PARTE ORDER PASSED BY THE CIT(A). FURTHER, LD. COUNSEL SUBMITTED THAT THIS IS A CASE WHERE THE ASSESSEE DESIRES TO GO BACK TO THE FILE OF THE CIT(A) FOR ONE MORE ROUND OF PROCEEDINGS AS THE ASSESSEE COULD NOT BE PRESENT BEFORE THE CIT(A) FOR ONE REASON OR OTHER. THE DISCUSSION GIVEN IN PARA 5 OF THE ORDER OF THE CIT(A) IS RELEVANT. ON THESE FACTS, LD. COUNSEL MADE A STATEMENT AT BAR THAT THIS TIME THE ASSESSEE WOULD MAKE PROPER REPRESENTATION BEFORE THE CIT(A) AND PLEADED FOR GRANT OF ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. THERE IS CHANGE OF ADDRESS OF THE ASSESSEE AND THE ITA NO.1160/PUN/2019 - 2 - SAME EXPLAINS THE FAILURE OF THE REVENUE TO SERVE THE NOTICES ON THE ASSESSEE VALIDLY. 3. HEARD BOTH THE SIDES. CONSIDERING THE ABOVE FACTS, I AM OF THE OPINION THAT THE RIGHT OF FILING THE APPEAL IS GRANTED BY THE STATUTE TO THE ASSESSEE-TAXPAYERS. IN THIS CASE, THE ASSESSEE WANTED TO INVOKE THE SAID RIGHT AND PAID THE APPEAL FEES TOO IN THIS REGARD CONVEYING HIS SERIOUSNESS OF PURSUING THE APPEAL. THEREFORE, I AM OF THE OPINION THAT AN OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE UNDER CONSIDERATION. ACCORDINGLY, I REMAND ALL THE ISSUES RAISED BY THE ASSESSEE IN HIS APPEAL TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. THE CIT(A) SHALL PASS A SPEAKING ORDER AFTER GRANTING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER SET PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 07 TH DAY OF OCTOBER, 2019. SD/- (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 07 TH OCTOBER, 2019. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-3, PUNE; 4. THE PR. CCIT, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE