Murli Realtors Pvt.Ltd, Pune V. Joint Commissioner of Income tax, Pune

ITA 1175/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9785 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-02-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Set aside
• Section: 13; 12; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO S . 1174 & 1175 /PUN/20 17 / ASSESSMENT YEAR S : 2011 - 12 & 2012 - 13 MURLI REALTORS PVT. LTD. 929, FC ROAD, MANTRI HOUSE, PUNE - 411 004 PAN : AABCM2644N ....... / APPELLANT / V/S. THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 11, PUNE. / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 06 .0 7 .2020 / DATE OF PRONOUNCEMENT : 06 .0 7 .2020 / ORDER PER BENCH: THESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDERS OF LD. CIT(APPEALS) - 7, PUNE DATED 24.03.2017 AND 20.03.2017 FOR THE ASSESSMENT YEARS 2011 - 12 & 2012 - 13 AS PER GROUNDS OF APPEAL ON RECORD. 2 ITA NO S . 1174 & 1175 /PUN/20 17 A.YS. 2011 - 12 & 2012 - 13 2. AT THE TIME OF HEARING THROUGH VIDEO CONFERENCE, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE WAS PRESENT. WE PROCEED TO HEAR THE APPEAL AFTER RECORDING SUBMISSIONS OF THE LD. DR ON RECORD. 3. AT THE VERY OUTS ET , WE NOTICE THAT THE ORDERS PASSED BY THE LD. CIT(APPEALS) ON BOTH THESE APPEALS ARE AN EX - PARTE ORDER AND RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. THE LD.CIT(APPEALS) DISMISSED THE APPEALS OF THE ASSESSEE ON THE GROUND OF NON - PR OSECUTION. 4 . T HE LD. DR FOR THE REVENUE SUBMITTED THAT THE ASSESSEE IS NOT VIGILANT AT ALL REGARDING HEARING OF THESE APPEALS BEFORE THE LD. CIT(APPEALS) AND THEREFORE, ANY FURTHER OPPORTUNITY SHOULD NOT BE PROVIDED. 5 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE SUBMISSIONS OF THE LD. DR. WE HAVE ALSO GIVEN THOUGHTFUL CONSIDERATION TO THE ORDERS PASSED BY THE LD. CIT(APPEALS). WE FIND THAT ORDERS PASSED BY THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER WHERE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. SINCE THERE WAS NO APPEARANCE ON RECORD BY THE ASSESSEE AND ORDER OF LD. CIT(APPEALS) WAS BASED ONLY ON MATERIALS AVAILABLE ON RECORDS I.E. STATEMENT OF FACTS, GROUNDS OF APPEAL FILED BY THE AS SESSEE AND THE ASSESSMENT ORDER AND THEREFORE, THE ASSESSEE SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO DEFEND HIS CASE THROUGH PROPER DOCUMENTARY EVIDENCES. IN THE INTEREST OF JUSTICE, WE THEREFORE, SET ASIDE THE ORDERS OF LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICA TION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND AT THE SAME 3 ITA NO S . 1174 & 1175 /PUN/20 17 A.YS. 2011 - 12 & 2012 - 13 TIME, THE ASSESSEE IS DIRECTED TO PRESENT HIMSELF BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THIS ORDER TO REPRESENT HIS CASE ON MERITS. ANY SERVICE OF NOTICE IS DISPENSABLE. 6 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 06TH D AY OF JU LY , 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 06 TH JU LY , 2020. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 7, PUNE. 4. THE CIT - 6, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 1174 & 1175 /PUN/20 17 A.YS. 2011 - 12 & 2012 - 13 DATE 1 DRAFT DICTATED ON 0 6 .0 7 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 06 .07 .2020 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER