Sunil Rama Karande, Solapur V. Assistant Commissioner of Income Tax , Circle -1, Solapur

ITA 1177/PUN/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5637 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 02-07-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1177/PUN/2018 िनधा रण वष / Assessment Year : 2010-11 Sunil Rama Karande, Shri Ganapati Hospital, Plot No.118, Dattanagar, Karad Naka, Taluka Pandharpur, Solapur PAN : AIZPK8690D Vs. ACIT, Circle-1, Solapur Appellant Respondent आदेश / ORDER PER. R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the ld. CIT(A) on 23-04-2018 in relation to the Assessment Year 2010-11. 2. We have heard both the sides and perused the relevant material on record. The assessee through ground no.1 submitted that the ld. CIT(A) was not justified in dismissing the appeal ex-parte without giving proper opportunity of hearing. The order passed is in breach of principles of natural justice and the same be set-aside. In view of the Assessee by : Shri P.S. Shingte Revenue by : Shri S.P. Walimbe Date of hearing : 22-12-2021 Date of pronouncement : 23-12-2021 ITA No.1177/PUN/2018 Sunil R. Karande 2 foregoing facts, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). We order accordingly and direct him to pass the order 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 23 rd December, 2021. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 23 rd December, 2021 Satish आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent; 3. The CIT(A), Pune-7, Pune, 4. 5. 6. The Pr.CIT, Pune-6, Pune DR, ITAT, ‘A’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.1177/PUN/2018 Sunil R. Karande 3 Date 1. Draft dictated on 22-12-2021 Sr.PS 2. Draft placed before author 22-12-2021 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. *