Mohan Dhansng Rathod, Miraj V. Joint Commissioner of Income-tax, Range - 1, Sangli

ITA 1371/PUN/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8502 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 26-08-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1371/PUN/2018 नधा रण वष / Assessment Year : 2008-09 Mohan Dhansing Rathod, Ganesh Nagar, Near Ganesh Temple, Kupwad Road, Miraj 461 416 PAN : AIYPR0572J Vs. JCIT, Range-1, Sangli Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 19-06-2018 passed by the CIT(A)-1, Kolhapur in relation to the assessment year 2008-09. 2. It is seen that the AO levied penalty of Rs.1,25,000/- u/s.271D r.w.s.269SS of the Act. The ld. CIT(A) dismissed the appeal ex parte. In the aforesaid factual background and without going into the merits of the additions, we deem it appropriate to grant another opportunity to the assessee to represent his case before the ld. CIT(A). The impugned order is set-aside and the Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 07-07-2022 Date of pronouncement 11-07-2022 ITA No.1371/PUN/2018 Mohan Dhansing Rathod 2 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 reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient in support of his case. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 11 th July, 2022. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 11 th July, 2022 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The CIT(A)-1, Kolhapur 4. 5. The Pr.CIT-1, Kolhapur DR, ITAT, ‘A’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.1371/PUN/2018 Mohan Dhansing Rathod 3 Date 1. Draft dictated on 07-07-2022 Sr.PS 2. Draft placed before author 11-07-2022 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. *