Jonsons Holdings Pvt.Ltd, Sangli V. Income-tax Officer, Ward - 14(1), Pune

ITA 1219/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3688 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWLI
• Assessee Lawyers: M P MACHAWE
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1219/PUN/2018 / ASSESSMENT YEAR : 2012-13 JSONS HOLDING PVT. LTD., C/O. JSONS FOUNDRY PVT. LTD., GATE NO.170, VILLAGE SAVALI, MIRAJ, DIST. SANGLI 416410 PAN : AACCJ2995A VS. ITO, WARD-14(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EXPARTE ORDER PASSED BY THE CIT(A)-7, PUNE ON 27-04-2018 IN R ELATION TO THE ASSESSMENT YEAR 2012-13. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PAS SED THE ORDER EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARIN G AND DECIDED THE APPEAL EX PARTE . IN VIEW OF THE FOREGOING APPELLANT BY SHRI M.P. MACHAWE RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 21-02-2019 DATE OF PRONOUNCEMENT 22-02-2019 ITA NO.1219/PUN/2018 JSONS HOLDING PVT. LTD., 2 FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTIC E WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AN D THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 22 ND FEBRUARY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-7, PUNE 4. THE PR. CIT-6, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.1219/PUN/2018 JSONS HOLDING PVT. LTD., 3 DATE 1. DRAFT DICTATED ON 21-02-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 21-02-2019 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. *