M/s. Bhat Nagarkar Developers, Pune V. Income-tax Officer, Ward - 3 (1), Pune

ITA 1287/PUN/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0635 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SACHIN Y JAWALE
• Keywords: Opportunity of being heard; Principle of natural justice; Right to appeal
• Section: 143(3)

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.1287/PUN/2019 / ASSESSMENT YEAR : 2013-14 M/S. BHAT NAGARKAR DEVELOPERS, FLAT NO.1, KARNIK APARTMENT, SURVEY NO.30/2, NEAR MEHANDALE GARAGE, ERANDAWANA, PUNE-411004. PAN : AAHFB7223R . /APPELLANT VS. ITO, WARD-3(1), PUNE. . / RESPONDENT . / ITA NO.1288/PUN/2019 / ASSESSMENT YEAR : 2014-15 SHAMINDRA VILAS NAGARKAR, 15/6, NINAD, OFF KARVE ROAD, ERANDAWANA, PUNE-411004. PAN : AAJPN0844L . /APPELLANT VS. ITO, WARD-3(1), PUNE. . / RESPONDENT / APPELLANT BY : SMT. DEEPA KHARE / RESPONDENT BY : SHRI SACHIN Y. JAWALE / DATE OF HEARING : 18.12.2019 / DATE OF PRONOUNCEMENT: 18.12.2019 / ORDER PER D. KARUNAKARA RAO, AM : BOTH THE APPEALS ARE FILED BY THE TWO DIFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS OF CIT(A)-3, PUNE DATED 03.07.2019 AND 02.07.2019 FOR THE ASSESSMENT YEARS 2013-14 AND 2014-15 RESPECTIVELY. ITA NOS.1287 & 1288/PUN/2019 - 2 - 2. BEFORE ME, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN BOTH THE APPEALS THE FACTS ARE COMMON, THEREFORE, THEY CAN BE ADJUDICATED TOGETHER IN THE COMPOSITE ORDER. 3. BRINGING MY ATTENTION TO THE ASSESSMENT ORDERS, LD. COUNSEL MENTIONED THAT THE ASSESSING OFFICER MADE ASSESSMENTS U/S 143(3) OF THE ACT AFTER MAKING CERTAIN ADDITIONS TO THE INCOME RETURNED BY THE ASSESSEES. THE ADDITIONS WERE MADE WITHOUT GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEES TO REBUT THE PROPOSAL OF ADDITIONS BY THE ASSESSING OFFICER. 4. BRINGING MY ATTENTION TO THE ORDERS OF THE CIT(A), LD. COUNSEL MENTIONED THAT THE ORDERS WERE MADE BY THE CIT(A) IN EX-PARTE MANNER MERELY ON THE GROUND OF NON-ATTENDANCE OF THE ASSESSEES ON VARIOUS DATES OF HEARING I.E. 12.02.2018, 16.04.2018 ETC. THE CIT(A) MENTIONED ABOUT THE SAID FACTS IN PARA 5 OF HIS ORDER WHEREIN NON-ATTENDANCE WAS SUBSTANTIALLY HIGHLIGHTED AND IGNORED THE FACT THAT SHRI ASHISH KUMAR AGRAWAL ATTENDED TO THE PROCEEDINGS BEFORE THE CIT(A). FURTHER, BRINGING MY ATTENTION TO THE AFFIDAVIT OF SHRI AGRAWAL FILED BEFORE ME, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE SAME CONSTITUTES AN EVIDENCE IN SUPPORT OF THE COOPERATION OF THE ASSESSEE BEFORE THE CIT(A). NEVERTHELESS, THE LD. COUNSEL PLEADED FOR REMANDING ALL THE ISSUES RAISED BY THE ASSESSEES IN BOTH THE APPEALS TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION OF THE ISSUE AFTER GRANTING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEES. 5. ON HEARING BOTH THE SIDES AND ON PERUSING THE FACTS, I FIND THE RIGHT OF APPEAL IS VERY PRECIOUS AND THE DUTY IS CAST ON THE LOWER AUTHORITIES TO GRANT SUFFICIENT OPPORTUNITY TO THE ASSESSEES. THE FACT THAT THE ASSESSEE SOUGHT ADJOURNMENT IS EVIDENT ON THE FACE OF THE ORDERS OF THE CIT(A). THIS IS A CASE WHERE THE CIT(A) AS WELL AS ASSESSING OFFICER NEVER IMPOSED ANY ITA NOS.1287 & 1288/PUN/2019 - 3 - PENALTY FOR NON-ATTENDANCE OF THE ASSESSEE IN BOTH THE APPEALS. IT IS DUTY OF THE CIT(A) TO MAKE THE ORDER IN LINE WITH THE SPIRIT OF THE PROVISIONS OF SECTION 250(6) OF THE ACT. ACCEPTING THE LD. COUNSELS PROPOSAL FOR REMANDING ALL THE ISSUES RAISED BY THE ASSESSEE IN BOTH THE APPEALS STANDS ALLOWED. THUS, ALL THE ISSUES RAISED BY THE ASSESSEE IN BOTH THE APPEALS ARE REMANDED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. NEEDLESS TO SAY, THE CIT(A) SHALL GRANT REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH SET PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY, ALL THE GROUNDS RAISED BY THE ASSESSEE IN BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 18 TH DAY OF DECEMBER, 2019. SD/- (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 18 TH DECEMBER, 2019. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-3, PUNE; 4. THE PR. CCIT, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE