Nitin Maruti Harpale, Pune V. Income-tax Officer, Ward - 14(4), Pune

ITA 1203/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2151 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Principle of natural justice

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , BEFORE MS. SUSHMA CHOWLA, JM . / ITA NO. 1 203 /P U N/201 8 / ASSESS MENT YEAR : 20 1 4 - 1 5 NITIN MARUTI HARPALE A/P FURSUNGI, SOLAPUR ROAD, JAI BHAWANI CHOWK, TAL HAVELI, PUNE 412038 . / APPELLANT PAN: A DJPH4374C VS. THE INCOME TAX OFFICER , WARD 14(4) , PUNE . / RESPONDENT / APPELLANT BY : SHRI PRAMOD SHINGTE / RESPONDENT BY : S HRI M.K. VERMA / DATE OF HEARING : 1 0 . 1 0 .201 8 / DATE OF PRONOUNCEMENT: 15 . 1 1 .201 8 / ORDER PER SUSHMA CHOWLA, J M : T H E APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT (A) - 7 , PUNE , DATED 12 . 0 4 .20 1 8 RELATING TO ASSESSMENT YEAR 20 1 4 - 1 5 AGAINST ORDER PASSED UNDER SECTION 14 3(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. T HE FIRST ISSUE WHICH IS RAISED IN THE PRESENT APPEAL IS JURISDICTION AL ISSUE, WHICH I PROCEED TO ADJUDICATE FIRST. 3. THE GROUND OF APPEAL NO.1 READS AS UNDER: - ITA NO. 1 203 /P U N/20 1 8 NITIN MARUTI HARPALE 2 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT(A) HAS ERRED IN DISMISSING THE APPEAL EX - PARTE, WITHOUT GIVING PROPER OPPORTUNITY OF HEARING, THE ACT BEING IN VIOLATION OF PRINCIPLE OF NATURAL JUSTICE, IT IS PRAYED THAT APPEAL MAY KINDLY BE RESTORED BACK FOR RECONSIDERATION BY LEARNED CIT(A). 4. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESS EE POINTED OUT THAT THE CIT(A) HAD NOT GIVEN REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. HE STATED THAT THE ASSESSEE WAS PREVENTED FROM APPEARING ON THE SLATED DATE OF HEARING AND THE APPEAL OF ASSESSEE WAS DISMISSED WITHOUT AFFORDING ANOTHER OPPOR TUNITY OF HEARING. 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE POINTED OUT THAT CIT(A) HAS DECIDED THE ISSUE ON MERITS OF CASE. 6. ON PERUSAL OF RECORD AND AFTER HEARING BOTH THE LEARNED AUTHORIZED REPRESENTATIVES, THE FIRST ISSUE WHICH AR ISES IN THE PRESENT APPEAL IS AGAINST DISMISSAL OF APPEAL EX - PARTE BY THE CIT(A). BRIEFLY, IN THE FACTS OF THE CASE, THE ASSESSEE HAD FURNISHED THE RETURN OF INCOME DECLARING TOTAL INCOME OF 2,41,140/ - . THE CASE OF ASSESSEE WAS PICKED UP FOR SCRUTINY. THEREAFTER, THE ASSESSING OFFICER APPLIED PROVISIONS OF SECTION 56(2)(VII) OF THE ACT AND MADE AN ADDITION OF 8,20,000/ - . FURTHER, ADDITION WAS MADE ON ACCOUNT OF INTEREST FROM BANK OF 4 8,276/ - . THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A). THE CIT(A) FIXED THE HEARING ON 25.01.2018. THE ASSESSEE SOUGHT ADJOURNMENT AND THE CASE WAS ADJOURNED TO 12.02.2018. HOWEVER, NONE APPEARED ON THE SAID DATE AND THE APPEAL WAS DECIDED BY CIT(A) EX - PARTE THE ASSESSEE. THE PRINCIPLES OF NATURAL JUSTICE DEMAND THAT REASONABLE OPPORTUNITY OF HEARING BE PROVIDED TO THE ASSESSEE FOR PUTTING FORWARD ITS ARGUMENTS. HOWEVER, IN THE PRESENT SET OF FACTS, THE APPEAL HAS BEEN DECIDED EX - PARTE THE ASSESSEE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN VIEW ITA NO. 1 203 /P U N/20 1 8 NITIN MARUTI HARPALE 3 THEREOF, THE ISSUE IS RESTORED BACK TO THE FILE OF CIT(A), WHO SHALL AFFORD REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE ISSUE ON MERITS. THE GROUND OF APPEA L NO.1 RAISED BY ASSESSEE IS THUS, ALLOWED AS INDICATED ABOVE. 7 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED ON THIS 15 TH DAY OF NOVEMBER , 201 8 . SD/ - (SUSHMA CHOWLA) / JUDICIAL MEMBER / PUNE ; DATED : 15 TH NOVEMBER , 201 8 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RE SPONDENT; 3. ( ) / THE CIT(A) - 7 , PUNE ; 4. THE PR. CIT - 6 , PUNE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COP Y // / SR. PRIVATE SECRETARY , / ITAT, PUNE