Utopian Sugars Ltd, Solapur V. Income-tax Officer, Ward - 2(3), Solapur

ITA 1239/PUN/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7609 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . ., . / ITA NO. 1239/PUN/2018 / ASSESSMENT YEAR : 2013-14 UTOPIAN SUGARS LIMITED, GAT NO.64, NEAR GOVT. WAREHOUSE, TALUKA PANDHARPUR, SOLAPUR PAN : AABCU2979A VS. ITO, WARD-2(3), SOLAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-7, PUNE ON 06-04-2018 IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. THERE IS A DELAY OF 03 DAYS IN PRESENTING THE APPEAL BE FORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPOR T OF THE CONDONATION OF DELAY. I AM SATISFIED WITH SUCH REASONS. A S SUCH, APPELLANT BY SHRI PRAMOD SHINGTE RESPONDENT BY SHRI VISHWAS MUNDE DATE OF HEARING 24-07-2019 DATE OF PRONOUNCEMENT 25-07-2019 ITA NO.1239/PUN/2018 UTOPIAN SUGARS LIMITED 2 THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. 3. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE IMPUGNED ORDER WAS PASSED EX PARTE QUA THE ASSESSEE. THE LD. AR STATED THAT THE LD. FIRST APPELLATE AUTHORITY DID NOT GRANT ADEQUATE OPPORTUNITY TO PRESENT THE CASE. IN THE GIVEN CIRCUMSTANCES AND WITHOUT GOIN G INTO THE MERITS OF THE APPEAL, I SET-ASIDE THE IMPUGNED ORD ER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 25 TH JULY, 2019 ITA NO.1239/PUN/2018 UTOPIAN SUGARS LIMITED 3 / 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 DATE 1. DRAFT DICTATED ON 24-07-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 24-07-2019 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. *