First Energy Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 1 (2), Pune

ITA 1321/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8787 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-08-2019
• Result in Favour of: Revenue
• 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 NO. 1321/PUN/2019 / ASSESSMENT YEAR : 2015-16 FIRST ENERGY PVT. LTD., B WING, SIGNET CORNER, BANER ROAD, BANER, PUNE 411045 PAN : AABCF3154A VS. DCIT, CIRCLE-1(2), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-1, PUNE ON 01-05-2019 IN RELATION TO THE ASSESSMENT YEAR 2015-16. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF A SSESSEE. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE . GROUND NO. 1 RAISED BEFORE THE TRIBUNAL IS AGAINST THE LD. CIT(A) NOT GIVING PROPER OPPORTUNITY TO REPRESENT THE APPELLANT BY NONE RESPONDENT BY SHRI S.P. WALIMBE DATE OF HEARING 16-01-2020 DATE OF PRONOUNCEMENT 17-01-2020 ITA NO.1321/PUN/2019 FIRST ENERGY PVT. LTD., 2 CASE AND THE CONSEQUENTIAL DISMISSAL OF THE APPEAL EX PARTE . 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 TH E LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS 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 ITA NO.1321/PUN/2019 FIRST ENERGY PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, PUNE 4. THE PR. CIT-1, 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. *