Shriram Enterprises, Pune V. Income-tax Officer, Ward - 12 (4), Pune

ITA 1187/PUN/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8541 (ITAT-PUNE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV MATHUR
• 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.1187/PUN/2019 / ASSESSMENT YEAR : 2014-15 SHRIRAM ENTERPRISES, SH. NO.-1, DHANLAXMI PLAZA, 796, SADASHIV PETH, BR. GADGIL STREET, PUNE-411030. PAN : AAEFS1105J . /APPELLANT VS. ITO, WARD-12(4), PUNE. . / RESPONDENT / APPELLANT BY : SMT. DEEPA KHARE / RESPONDENT BY : SHRI RAJEEV MATHUR / 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)-5, PUNE DATED 03.06.2019 FOR THE ASSESSMENT YEAR 2014-15. ASSESSEE CANNOT PRESENT BEFORE THE CIT(A). 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 MENTIONED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A) FOR ALL JUSTIFIABLE REASONS. 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. ITA NO.1187/PUN/2019 - 2 - 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 ITS 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 ITS 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)-5, PUNE; 4. THE CCIT, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE