Aarti Uddhav Walawalkar, Sangli V. Income-tax Officer, Ward - 1 (1), Sangli

ITA 1384/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8799 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-03-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 17-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSEM SHARMA
• Keywords: Depreciation

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.1384/PUN/2019 / ASSESSMENT YEAR : 2007-08 AARTI UDDHAV WALAWALKAR, KASHINATH SAHYADRINAGAR, NEAR KHOJA COLONY, SANGLI. PAN: AACPW5363L .. /APPLICANT / V/S. ITO, WARD-1(1), SANGLI. .. / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI ASSEM SHARMA / DATE OF HEARING : 09.07.2020 / DATE OF PRONOUNCEMENT : 24.07.2020 / ORDER PER S. S. VISWANETHRA RAVI, JM: THE ABOVE-SAID APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 04.07.2019 PASSED BY THE CIT(A)-1, KOLHAPUR FOR A.Y. 2007-08 WHEREIN, THE CIT(A) CONFIRMED THE ORDER OF THE ASSESSING OFFICER EX-PARTE OF THE ASSESSEE. 2. WE FIND THIS APPEAL WAS FILED WITH A DELAY OF 3 DAYS. FOR CONDONING THE SAID DELAY, THE ASSESSEE FILED DELAY CONDONATION PETITION. UPON PERUSING THE SAME AND HEARING BOTH THE PARTIES, WE OPINE THAT THE ASSESSEE HAS MADE OUT SUFFICIENT REASONS FOR CONDONING THE DELAY AND IN VIEW OF THE SAME, WE CONDONE THE DELAY OF 3 DAYS IN FILING OF THE APPEAL. 2 ITA NO.1384/PUN/2019 3. AFTER HEARING BOTH THE PARTIES AND PERUSING OF THE MATERIAL ON RECORD, WE NOTE THAT THE ASSESSING OFFICER DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.6,11,980/- AS AGAINST THE RETURNED INCOME OF RS.4,84,850/- INTER-ALIA DISALLOWING THE DEPRECIATION. THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A) AND THE CIT(A) DISPOSED THE SAID APPEAL IN THE ABSENCE OF ASSESSEE. THEREFORE, IT IS CLEAR THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE HIS GROUNDS OF APPEAL RAISED BEFORE THE FIRST APPELLATE AUTHORITY. THUS, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF HIS CONTENTION. THE CIT(A) SHALL OFFER THE REASONABLE OPPORTUNITY TO THE ASSESSEE AND DISPOSE THE APPEAL AS PER LAW. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 24 TH DAY OF JULY, 2020. SD/- SD/- ( R. S. SYAL ) ( S. S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 24 TH JULY, 2020 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-1, KOLHAPUR; 4. THE PR. CIT-1, KOLHAPUR; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.