David George Lazurs, Lonavala V. Income-tax Officer, Ward - 7 (2), Pune

ITA 1314/PUN/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2314 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: V L JAIN
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 1314 /PUN/20 19 / ASSESSMENT YEAR : 2009 - 10 DAVID GEORGE LAZRUS, SR.NO.104, KOLE VILLAGE, NEAR TUNGI, PAVANA, LONAVALA - 410 401 PAN : AAFPL4888C ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 7(2), PUNE. / RESPONDENT A SSESSEE BY : SHRI V.L. JAIN REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 03 .12 .2019 / DATE OF PRONOUNCEMENT : 05 .12 .2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 8, PUNE DATED 01.08.2019 FOR THE ASSESSMENT YEAR 2009 - 10 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 1314 /PUN/20 19 A.Y. 2009 - 10 2. THAT ON PERUSAL OF THE GROUNDS OF APPEAL, FIRST GROUND OF THE APPEAL STATES THAT THE LD. CIT(APPEALS) HAS NOT GRANTED FAIR OPPORTUNITY OF HEARING AND THEREBY VIOLATING THE PRINCIPLE OF NATURAL JUSTICE. THAT FURTHER WE OBSERVE FROM THE ORDER OF THE LD. CIT( APPEALS) AT PAGE 3 OF HIS ORDER, THERE WERE SEVERAL OPPORTUNITIES OF HEARING WERE GRANTED TO THE ASSESSEE. HOWEVER, THE ASSESSEE HAD NOT ATTENDED EVEN ON A SINGLE DATE. THE LD. CIT(APPEALS) PROCEEDED TO PASS AN EX - PARTE ORDER DISMISSING THE APPEAL OF THE A SSESSEE. 3. THE LD. AR OF THE ASSESSEE VEHEMENTLY ARGUED THAT THIS NON - ATTENDANCE ON THOSE GIVEN DATES WAS BECAUSE OF CHANGE OF ADDRESS OF THE ASSESSEE AND IT WAS NOT DELIBERATE OR INTENTIONAL ABSENCE. THE LD. AR FURTHER PRAYED THAT IF ONE FINAL OPPORTUNITY IS PROVIDE D TO THE ASSESSEE, THEY CAN REPRESENT THEIR CASE ON MERITS BEFORE THE LD. CIT(APPEALS). 4. THE LD. DR PRINCIPALLY OPPOSED TO THE PRAYER OF THE LD. AR STATING THAT THE ASSESSEE DOES NOT DESERVE ANY FURTHER OPPORTUNITY SINCE THERE HAS BEEN NON - ATTENDANCE ON SEVERAL OCCASIONS. 5. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS. WE OBSERVE THAT IN THE GROUNDS OF APPEAL, ONE GROUND TAKEN BY THE ASSESSEE IS THAT FAIR OPPORTUNITY OF HEARING WAS NOT GIVEN BY THE LD. CIT(APPEALS). THAT FURTHER IN THE ORDER OF THE LD. CIT(APPEALS) ITSELF, THERE ARE SEVERAL DATES ON WHICH THE MATTER WAS FIXED FOR HEARING, THE ASSESSEE WAS ABSENT ON THOSE DATES. THE ASSESSEE PLEADS BEFORE US , THERE WAS CHANGE OF ADDRESS BECAUSE OF WHICH, THE REQUISITE NOTICE OF HEA RING DID NOT REACH TO THE CORRECT ADDRESS OF THE ASSESSEE. TAKING INTO TOTALITY OF FACTS AND CIRCUMSTANCES, WE ARE OF CONSIDERED VIEW THAT SINCE INCOME TAX ACT IS WELFARE LEGISLATION AND THE INTENTION IS TO 3 ITA NO. 1314 /PUN/20 19 A.Y. 2009 - 10 PROVIDE BENEFIT OF DOUBT TO THE ASSESSEE I N THE GIVEN FACTS AND CIRCUMSTANCES AND ON THE CONTRARY IT IS NOT PENAL LEGISLATION, THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT ONE FINAL OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PLACE HIS CASE ON MERITS BEFORE THE LD. CIT(APPEALS). THE ASSESSEE IS D IRECTED TO PRESENT HIMSELF OR THROUGH HIS AR IMMEDIATELY BEFORE THE LD. CIT(APPEALS) ON RECEIPT OF THIS ORDER ALONG W ITH ALL RELEVANT DOCUMENTS TO PRESENT THEIR CASE ON MERITS. THE LD. CIT(APPEALS) SHALL ADJUDICATE THE MATTER AFTER COMPLYING WITH THE PRIN CIPLE S OF NATURAL JUSTICE. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE AS INDICATED HEREIN ABOVE. ANY SERVICE OF NOTICE IS DISPENSED WITH. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 05 TH DAY OF DEC EMBER , 201 9 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 05 TH DECE MBER , 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS) - 8, PUNE. 4. THE PR. CIT - 4, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 1314 /PUN/20 19 A.Y. 2009 - 10 DATE 1 DRAFT DICTATED ON 0 3 . 12 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 03 .12 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER