Umesh Dhondiram Shinde, Kolhapur V. Income-tax Officer, Ward - 2 (2), Kolhapur

ITA 1352/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0814 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT . . , . / ITA NO. 1 352 /PUN/201 9 / ASSESSMENT YEAR : 20 1 4 - 1 5 UMESH DHONDIRAM SHIN DE JOGESHWARI BUILDERS, 2608, B WARD, NEAR GOKHALE COLLEGE, SUBHASH ROAD, DIST. KOLHAPUR - 416001 PAN : A CGPS3218J VS. ITO, WARD - 2 ( 2 ), KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : TH IS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) - 2 , KOLHAPUR ON 0 2 - 0 7 - 201 9 IN RELATION TO THE ASSESSMENT YEAR 20 1 4 - 1 5 . 2. I HAVE HEARD THE LD. DR THROUGH VIRTUAL COURT AND GONE THROUGH THE RELEVAN T MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. EVEN PRIOR TO LOCK DOWN, WHEN THE APPEAL CAME UP FOR HEARING IN JANUARY, 2020, THE ASSESSEE DID NOT APPEA R . APPELLANT BY NONE RESPONDENT BY MS. NISHTHA TIWARI & SHRI PRATHAM ESH J.LAWAND DATE OF HEARING 1 1 - 0 6 - 20 20 DATE OF PRONOUNCEMENT 11 - 0 6 - 20 20 ITA NO . 1 352 /P UN/201 9 UMESH DHONDIRAM SHINDE 2 AS SUCH , I AM PROCEEDING TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASS ESSEE. 3. IT IS SEEN THAT THE L D. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - ATTENDANCE . IN MY OPINION, THE LD. CIT(A) HAS NO SUCH POWER TO DISMISS AN APPEAL OF THE ASSESSEE IN LIMINE . EVEN IF THE ASSESSEE DOES NOT APPEAR, HE IS BOUND TO DI SPOSE OF THE APPEAL ON MERITS. HE CANNOT DISMISS THE APPEAL FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE EXTANT CASE, I AM OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET - ASIDE AND THE MATTER IS REMITTED 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 HEAR ING TO THE ASSESSEE. I ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEA L IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JUNE , 20 20 . SD/ - ( R.S.SYAL ) / VICE PRESIDENT PUNE ; DATED : 11 TH JUNE , 20 20 GCVSR ITA NO . 1 352 /P UN/201 9 UMESH DHONDIRAM SHINDE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEAL S) - 2 , KOLHAPUR 4. THE PR. CIT - 2 , KOLHAPUR 5. , , SMC / DR SMC , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 1 1 - 0 6 - 20 20 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1 1 - 0 6 - 20 20 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. 1 1 . DATE OF DISPATCH OF ORDER. *