Pancham Gupta, Kanpur V. Income-tax Officer, Ward - 2(2), Pune

ITA 1274/PUN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7009 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 01-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK MESHR AM
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO.1274/PUN/2018 / ASSESSMENT YEAR : 2010 - 11 PANCHAM GUPTA, 202 ANAND PRAGATI, 7/40, TILAK NAGAR, KANPUR - 208002 PAN : AATPG0274H ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 2(2), PUNE / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI ABHISHEK MESHRAM / DATE OF HEARING : 10 - 09 - 2020 / DATE OF PRONOUNCEMENT : 10 - 0 9 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 13 - 06 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 3, PUNE [CIT(A)] FOR ASSESSMENT YEAR 2010 - 11 WHEREIN HE CONFIRMED THE ORDER OF ASSESSING OFFICER EX - PARTE OF ASSESSEE. 2 ITA NO . 1274/PUN/2018, A.Y. 2010 - 11 2. WE FIND THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THUS, THE ASSESSEE CALLED ABSENT AND SET EX - PARTE. THE REFORE WE PROCEED TO DISPOSE OF THE CASE BY HEARING THE LD. DR AND MATERIAL AVAILABLE ON RECORD. 3. WE FIND THAT THE ASSESSEE IS AN INDIVIDUAL. THE AO DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS .16,51,780/ - AS AGAINST THE RETURNED INCOME OF RS. 2,4 0,781/ - . AGAINST THE ORDER OF AO, THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A) WHEREIN WE NOTE THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE THE GROUNDS RAISED IN FIRST APPELLATE PROCEEDINGS. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE LD. DR. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTION. IT IS, THEREFORE, CLEAR THAT RIGHTS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED UPON ON MERITS. WE ARE OF THE CONSIDERED VIEW THA T ONE MORE OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS SO THAT JUSTICE CAN BE DELIVERED. 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO THE FILE OF AO FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE AO WITH RELEVANT DOCUMENTARY EVIDENCES, IF ANY, TO REPRESENT HIS CASE ON MERITS. 3 ITA NO . 1274/PUN/2018, A.Y. 2010 - 11 6. IN THE RESULT, THE APPEAL OF ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH SEPTEMBER, 2020 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 10 TH SEPTEMBER, 2020. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 3, PUNE 4. THE PR. CIT - 2, PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE