Suhail Noor Mohammed Tambe, Pune V. Income-tax Officer, Ward - 7(5), Pune

ITA 1409/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2529 (ITAT-PUNE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-03-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 10-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Section: 144; 143(3)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI , AM . / ITA NO. 1 409 /P U N/201 8 / ASSESSMENT YEAR : 20 08 - 09 SUHAIL NOOR MOHAMMED TAMBE, C - 1, KONARK ESTATES, OPP. POONA CLUB, BUND GARDEN ROAD, PUNE 4110 0 1 . / APPELLANT PAN: A AHPT7446A VS. THE INCOME TAX OF FICER , WARD 7(5) , PUNE . / RESPONDENT . / ITA NO. 1410 /P U N/201 8 / ASSESSMENT YEAR : 2008 - 09 MR. NOOR MOHAMMED TAMBE, C - 1, KONARK ESTATES, OPP. POONA CLUB, BUND GARDEN ROAD, PUNE 411001 . / APPELLANT PAN: AANPT8469K VS. THE INCOME TAX OFFICER, WARD 7(5), PUNE . / RESPONDENT ITA NO S . 1409 TO 1411 /P U N/201 8 2 . / ITA NO. 1411 /P U N/201 8 / ASSESSMENT YEAR : 2008 - 09 SEEMA NOOR MOHAMMED TAMBE, C - 1, KONARK ESTATES, OPP. POONA CLUB, BUND GARDEN ROAD, PUNE 411001 . / APPELLANT PAN: ACOPT0985F VS. THE INCOME TAX OFFICER, WARD 7(5), PUNE . / RESPONDENT / APPELLANT BY : SHRI M.K. KULKARNI / RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 0 7 . 0 3 .201 9 / DATE OF PRONOUNCEMENT: 11 . 0 3 .201 9 / ORDER PER SUSHMA CHOWLA, J M : TH IS BUNCH OF THREE APPEAL S FILED BY CONNECTED ASSESSEE ARE AGAINST RESPECTIVE ORDER S OF CIT (A) - 8 , PUNE, ALL DATED 29 . 0 6 .201 8 RELATING TO ASSESSMENT YEAR 20 08 - 09 AGAINST RESPECTIVE ORDER S PASSED UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THIS BUNCH OF THREE APPEALS RELATING TO CONNECTED ASSESSEE O N SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. ITA NO S . 1409 TO 1411 /P U N/201 8 3 3. ALL THE APPEALS WE RE FILED AFTER DELAY OF 13 DAYS, FOR WHICH THE ASSESSEE HAS FILED INDIVIDUAL AFFIDAVITS. IN THE TOTALITY OF THE FA CTS AND CIRCUMSTANCES MENTIONED IN THE AFFIDAVITS, WE FIND THAT THE ASSESSEE HAD SUFFICIENT CAUSE IN NOT FILING THE APPEALS IN TIME AND HENCE, THE DELAY IN FILING THE APPEALS LATE, IS CONDONED. 4. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE POI NTED OUT THAT ASSESSMENT ORDERS IN THE CASES WERE COMPLETED UNDER SECTION 144 R.W.S. 147 OF THE ACT I.E. EX - PARTE ORDERS WERE PASSED AGAINST THE ASSESSEE. HE ALSO POINTED OUT THAT THE CIT(A) HAS NOT CONSIDERED SUBMISSIONS IN ENTIRETY. HE FURTHER REFERRED TO THE ORDER OF TRIBUNAL IN THE CASE OF FOURTH CONNECTED PERSON SAJID NOOR MOHAMMED TAMBE IN ITA NO.1797/PUN/2018, RELATING TO ASSESSMENT YEAR 2008 - 09, ORDER DATED 20.02.2019, UNDER WHICH SIMILAR ISSUE HAS BEEN SET ASIDE TO THE FILE OF ASSESSING OFFICER. 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE OBJECTED TO THE SAME AND POINTED OUT THAT IN THE PRESENT CASE, THE CIT(A) HAS DECIDED THE ISSUE ON MERITS. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ASSESSMENTS IN THE C ASES WERE COMPLETED EX - PARTE UNDER SECTION 144 OF THE ACT. FURTHER, THE ASSESSEE PLEADS THAT IT COULD NOT MAKE PROPER REPRESENTATION BEFORE THE CIT(A) BECAUSE OF CERTAIN DISPUTES AND HAS MADE PRAYER FOR GRANTING AN ANOTHER OPPORTUNITY OF HEARING TO THE AS SESSEE. WE FIND MERIT IN THE PLEA OF ASSESSEE ESPECIALLY KEEPING IN MIND THAT IN THE CASE OF FOURTH CONNECTED PERSON I.E. SAJID NOOR MOHAMMED TAMBE, THE TRIBUNAL VIDE ORDER DATED ITA NO S . 1409 TO 1411 /P U N/201 8 4 20.02.2019 HAD REMITTED THE MATTER BACK TO THE FILE OF ASSESSING OFFICER. ACCORDINGLY, WE ALSO REMIT THE ISSUE BACK TO THE FILE OF ASSESSING OFFICER, WHO SHALL DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE GROUNDS OF APPEAL RAISED BY ASSESSEE IN ALL THE APPEALS ARE THUS, ALL OWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 11 TH DAY OF MARCH , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 11 TH MARCH , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 8 , PUNE ; 4. THE PR. CIT - 4 , PUNE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE