M/s. Nav Fibro Plastics, Pune V. Assistant Commissioner of Income-tax, Circle - 6, Pune

ITA 1347/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8793 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 09-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL , VICE PRESIDENT . / ITA NO.1347/PUN/2019 / ASSESSMEN T YEA R : 2015 - 16 M/S. NAV FIBRO PLASTICS 619, 5 TH FLOOR, RANGOLI BUILDING, SADASHIV PETH, PUNE 411030 PAN : AACFN5280F .... / APPELLANT / V/S. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE / RESPONDENT A SSESSEE BY : SHRI K. SRINIVASAN REVENUE BY : SHRI S.P. WALIMBE (ADDL. CIT) / DATE OF HEARING : 17 . 01 .20 20 / DATE OF PRONOUNCEMENT : 17 .01.2020 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE LD. CIT(APPEALS) - 4 , PUNE ON 08 .0 7 .2019 IN RELATION TO THE ASSESSMENT YEAR 201 5 - 1 6 . 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER 2 ITA NO. 1347 /PUN/20 1 9 A.Y. 20 15 - 16 EX - PARTE QUA THE ASSESSEE. THE LD. AR STATED THAT THE LD. CIT(A) AND AO DID NOT GIVE PROPER OPPORTUNITY OF HEARING. IN THE GIVEN FACTS, I AM SATISFIED THAT THE ASSESSEE WAS PREVENTED FROM PRESENTING HIS CASE PROPERLY BEFORE THE LD. FIRST APPELLATE AUTHORITY AS WELL AS BEFORE AO . AS SUCH, 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 THE AO . I ORDER ACCORDINGLY AND DIRECT HIM TO FRAME THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRO NOUNCED ON 17 TH DAY OF JANUARY , 20 20 . SD/ - R.S. SYAL /VICE - PRESIDENT / PUNE; / DATED : 17 TH JANUARY , 20 20 . GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT 3. THE CIT (APPEALS) - 4 , PUNE . 4. THE PR. CIT - 3 , PUNE . 5. , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / SR. PRIVATE SECRETARY , / ITAT, PUNE 3 ITA NO. 1347 /PUN/20 1 9 A.Y. 20 15 - 16 DATE 1 DRAFT DICTATED ON 17 . 0 1.20 20 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 17 . 0 1.20 20 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