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

ITA 1290/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8790 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 NOS. 1290, 1291, 1292 AND 1294/PUN/2019 / ASSESSMENT YEARS : 2010-11, 2011-12, 2012-13 & 2014-15 M/S. SAHYADRI CORPORATION, 1073, BHOSALE MYSTIQA, GOKHALE ROAD, MODEL COLONY, PUNE 411 016 PAN : ABEFS6617C VS. DCIT, CIRCLE-2(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE FOUR APPEALS BY THE ASSESSEE ARISE OUT OF THE CONSOLIDATED EX PARTE ORDER PASSED BY THE CIT(A)-12, PUNE ON 24-06-2019 IN RELATION TO THE ASSESSMENT YEARS 2010-11, 20 11- 12, 2012-13 & 2014-15. SINCE COMMON ISSUE IS RAISED IN THESE APPEALS, I AM, THEREFORE, PROCEEDING TO DISPOSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. APPELLANT BY SHRI DEEPA KHARE RESPONDENT BY SHRI S.P. WALIMBE DATE OF HEARING 16-01-2020 DATE OF PRONOUNCEMENT 17-01-2020 M/S. SAHYADRI CORPORATION, A.YRS. 2010-11 TO 2012-13 & 2014-15 2 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 CONSOLIDATED ORDER IN RELATION TO THE AFORENOTED ASSESSM ENT YEARS EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE LD. CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE, ALB EIT ON MERITS, FOR NON-ATTENDANCE WHEN THERE WAS SUFFICIENT CAUSE FOR THE SAME. THE LD. AR REQUESTED THE BENCH TO GRANT ONE MO RE OPPORTUNITY SO AS ENABLE THE ASSESSEE TO BE PRESENT BEFORE THE LD. CIT(A). IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A). I ORDER ACCORDINGLY A ND DIRECT THE LD. CIT(A) TO DECIDE THE APPEALS AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 17 TH JANUARY, 2020 M/S. SAHYADRI CORPORATION, A.YRS. 2010-11 TO 2012-13 & 2014-15 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-12, PUNE 4. THE PR. CIT CENTRAL, 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 16-01-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16-01-2020 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. *