Janseva Sahakari Bank Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 14, Pune

ITA 1215/PUN/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7857 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-09-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 16-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, B PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.1215/PUN/2018 / ASSESSMENT YEAR : 2014-15 JANSEVA SAHAKARI BANK LTD., 156, GANDHI CHOWK, PUNE SOLAPUR ROAD, HADAPSAR, PUNE 411 028 PAN : AAAAJ0620Q VS. DCIT, CIRCLE -14, PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE LD. CIT(A)-7, PUNE ON 06-04-2018 IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. WE HAVE HEARD THE LD. DR THROUGH VIRTUAL HEARING AND S CANNED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. IT IS SEEN THAT THE LD. CIT(A ) DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE QUA THE ASSESSEE . THE ASSESSEE IN THE SECOND GROUND OF APPEAL HAS CHALLENGED TH E EX PARTE ORDER URGING TO RESTORE THE MATTER TO THE FILE OF LD. CIT(A) SO AS TO ENABLE IT TO PRODUCE NECESSARY DOCUMENTS NECESSARY FOR TH E DISPOSAL ASSESSEE BY NONE REVENUE BY SHRI S.P. WALIMBE DATE OF HEARING 02-09-2021 DATE OF PRONOUNCEMENT 02-09-2021 ITA NO.1215/PUN/2018 JANSEVA SAHAKARI BANK LTD., 2 OF APPEAL. IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE E XTANT CASE AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTION TO THE GRANTING OF ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE, WE ARE OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET-A SIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A). WE ORDER ACCORDINGLY AND DIRECT HIM TO DISPOSE OF THE APPEAL AFRES H ON MERITS AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 02 ND SEPTEMBER, 2021. SD/- SD/- ( S.S. VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 02 ND SEPTEMBER, 2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE CIT(A)-7, PUNE 3. THE PR.CIT-6, PUNE 4. 5. DR, ITAT, B BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.1215/PUN/2018 JANSEVA SAHAKARI BANK LTD., 3 DATE 1. DRAFT DICTATED ON 02-09-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 02-09-2021 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. *