Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 5519 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
25-01-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2011-2012
Appeal Filed On
14-08-2018
Judgement Text
- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE , , , BEFORE SHRI ANIL CHATURVEDI , AM AND SHRI VIKAS AWASTHY, JM . / ITA NO S . 1 306 & 1 307 /PUN/20 18 / ASSESSMENT YEAR S : 2009 - 10 & 2011 - 12 DHAIRYASHEEL PRALHAD PAWAR 249/1/22A, NAGALA PARK, KOLHAPUR. PAN : ALFPP4738C ....... / APPELLANT / V/S. ASSISTANT COMMISSIONER OF INCOME - TAX , CENTRAL CIRCLE, KOLHAPUR . / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI RAJE SH GAWALI / DATE OF HEARING : 2 2 .01.2019 / DATE OF PRONOUNCEMENT : 25 .01.2019 / ORDER PER VIKAS AWASTHY, JM THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS) - 11, PUNE FOR THE ASSESSMENT YEARS 2009 - 10 AND 2011 - 12 , RESPECTIVELY . BOTH THE IMPUGNED ORDERS ARE OF EVEN DATE I.E. 14.06.2018. 2. A PERUSAL OF THE IMPUGNED ORDER S SHOW THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS PASSED THE ORDER S CONFIRMING ADDITIONS IN AN EX - PARTE PROCEEDINGS. THE NOTICE OF HEARING OF THE APPEALS WAS SENT TO THE ASSESSEE TWICE. NEITHER THE ASSESSEE , NOR AUTHORISED REPRESENTATIVE OF THE ASSESSEE ATTENDE D THE HEARING OF THE APPEALS BEFORE THE FIRST APPELLATE AUTHORITY. 2 ITA NOS.1 306 & 1 307 /PUN/2018 A.YS. 2009 - 10 & 2011 - 12 3. IT IS A WELL SETTLED PRINCIPLE OF NATURAL JUSTICE THAT NOBODY SHOULD BE CONDEMNED UNHEARD. TAKING INTO CONSIDERATION ENTIRE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE , WITHOUT COMMENTING ON THE MERITS OF THE ADDITION, WE DEEM IT APPROPRIATE TO RESTORE THESE APPEALS BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) FOR DECIDING THE GROUNDS RAISED IN THE APPEAL S AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE , IN ACCORDANCE WITH LAW . 4. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AND COOPERATE IN THE APPELLATE PROCEEDINGS. 5 . IN THE RESULT, IMPUGNED ORDERS ARE SET ASIDE AND BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON FRIDAY, THE 25 TH DAY OF JANUARY, 2019 . SD/ - SD/ - ( ANIL CHATURVEDI ) (VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 25 TH JANUARY, 2019 BIDHAN / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE COMMISSIONER OF INCOME TAX(APPEALS) - 11 , PUNE. 4. THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) , PUNE. 5 . , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. //TRUE COPY// / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE.
