M/s. Sahyadari Corporation, Pune V. Deputy Commissioner of Income-tax, Central Circle -2 (1), Pune

ITA 1289/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8034 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.1289/PUN/2019 / ASSESSMENT YEAR : 2009-10 M/S. SAHYADARI CORPORATION, 1073, BHOSALE MYSTIQA, GOKHALE ROAD, MODEL COLONY, PUNE-411016. PAN : ABEFS6617C ....... / APPELLANT / V/S. DCIT, CENTRAL CIRCLE-2(1), PUNE. / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI S. P. WALIMBE / DATE OF HEARING : 20.12.2019 / DATE OF PRONOUNCEMENT : 15.01.2020 / ORDER PER D. KARUNAKARA RAO, AM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-12, PUNE DATED 24.06.2019 FOR THE ASSESSMENT YEAR 2009-10. 2. WITHOUT GOING TO THE NITTY-GRITTY OF GROUNDS OF APPEAL, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BROUGHT MY ATTENTION TO THE APPELLATE ORDER OF THE CIT(A) AND MENTIONED THAT THE SAME IS AN EX-PARTE ORDER. FURTHER, LD. COUNSEL MENTIONED THAT THE ASSESSEE FILED A LETTER BEFORE THE CIT(A) PRAYING FOR ADJOURNMENT OF THE CASE. HOWEVER, THE CIT(A) DID NOT GRANT ANY ADJOURNMENT AND DECIDED THE APPEAL EX-PARTE . FURTHER, THE LD. COUNSEL FOR THE ASSESSEE FILED AN AFFIDAVIT BEFORE ME STATING THE REASONS FOR NON- ITA NO.1289/PUN/2019 - 2 - ATTENDANCE BEFORE THE CIT(A). THE RELEVANT REASONS OF THE SAID AFFIDAVIT ARE EXTRACTED HEREUNDER :- 1. THAT APPEAL IN CASE OF M/S SAHYADRI CORPORATION WERE FILED BEFORE CIT (A) FOR AY 2009-10 TO 2014-15. 2. THE HEARING WAS FIXED ON VARIOUS DATES. A REQUEST FOR ADJOURNMENT WAS MADE ON 13.01.2019 ON ACCOUNT OF VIRAL ILLNESS OF THE AUTHORIZED REPRESENTATIVE. THE ADJOURNMENT WAS GRANTED AND THE HEARING WAS FIXED ON 21.06.2019. 3. ON 21.06.2019 A REQUEST FOR ADJOURNMENT WAS MADE WHICH HAS BEEN REJECTED AND THE APPEAL HAS BEEN DISMISSED FOR NON -ATTENDANCE. 4. THE NON-COMPLIANCE ON 21.06.2019 WAS ON ACCOUNT OF THE MISUNDERSTANDING WITH THE CONSULTANT ABOUT THE DATES OF HEARING. ON THE DATE OF HEARING THE AUTHORIZED REPRESENTATIVE WAS NOT AVAILABLE AND THEREFORE IT WAS NECESSARY TO MAKE ANOTHER REQUEST FOR ADJOURNMENT. UNDER CONFUSION AND IGNORANCE, AN APPLICATION OF ADJOURNMENT GIVING THE SAME REASON HAS BEEN FILED. 5. THE MISTAKE IN PREPARING AND FILING ADJOURNMENT APPLICATION OCCURRED DUE TO IGNORANCE ON THE PART OF THE CONCERNED STAFF AND WAS NOT DELIBERATE. THE ABOVE FACTS ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF. 3. ON THESE FACTS, LD. COUNSEL MADE A STATEMENT AT BAR THAT THIS TIME THE ASSESSEE WOULD MAKE PROPER REPRESENTATION BEFORE THE LOWER AUTHORITIES AND PLEADED FOR GRANT OF ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. CONSIDERING THE ABOVE FACTS AS WELL AS THE OBJECTION OF THE LD. DR FOR THE REVENUE, I AM OF THE OPINION THAT THE RIGHT OF FILING THE APPEAL IS GRANTED BY THE STATUTE TO THE ASSESSEE-TAXPAYERS. IN THIS CASE, THE ASSESSEE WANTED TO INVOKE THE SAID RIGHT AND PAID THE APPEAL FEES IN THIS REGARD AND CONVEYED HIS SERIOUSNESS IN PURSUING THE APPEAL. THE REASONS FOR NON- ATTENDANCE BEFORE THE LOWER AUTHORITIES ARE NOT WITHOUT REASONS. THEREFORE, I AM OF THE OPINION THAT AN OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE UNDER CONSIDERATION. ACCORDINGLY, I REMAND ALL THE ISSUES RAISED BY THE ASSESSEE IN HIS APPEAL TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. THE CIT(A) SHALL GRANT REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS ITA NO.1289/PUN/2019 - 3 - PER SET PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 15 TH DAY OF JANUARY, 2020. SD/- (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 15 TH JANUARY, 2020. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-12, PUNE; 4. THE PR. CIT, CENTRAL, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE