Sunil Bhagwanji Patel, Kolhapur V. Assistant Commissioner of Income-tax, Circle - 2, Kolhapur

ITA 1350/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3194 (ITAT-PUNE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1350/PUN/2019 / ASSESSMENT YEAR : 2013-14 SUNIL BHAGWANJI PATEL, 1182/50, E-WARD, MANIRATNA, TAKALA, DIST. KOLHAPUR -416002 PAN : AAUPP6609E VS. ACIT, CIRCLE-2, KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-2, KOLHAPUR ON 02-07-2019 IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE SERVICE OF SERVICE. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE AND DISMISSED THE APPEAL FOR NON-ATTENDANCE ALONE . IN VIEW OF THE APPELLANT BY NONE RESPONDENT BY SHRI RAJEEV RANJAN DATE OF HEARING 09-03-2020 DATE OF PRONOUNCEMENT 09-03-2020 ITA NO.1350/PUN/2019 SUNIL BHAGWANJI PATEL 2 FACT THAT THE LD. CIT(A) IS NOT EMPOWERED TO DISMISS AN APPEA L IN LIMINE, I AM CONSTRAINED TO ACCORD MY IMPRIMATUR TO THE IMPUGNED ORDER FOR THIS SOLE REASON. ACCORDINGLY, I SET A SIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH MARCH, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 09 TH MARCH, 2020 ITA NO.1350/PUN/2019 SUNIL BHAGWANJI PATEL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, KOLHAPUR 4. THE PR. CIT-2, KOLHAPUR 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 09-03-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 09-03-2020 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. *