Shri. Suhas Madhav Gore, Pune V. Income-tax Officer, Ward - 7 (4), Pune

ITA 1423/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8227 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.1 423 /PUN/2019 / ASSESSMENT YEAR : 20 11 - 12 SHRI SUHAS MADHAV GORE, F NO.305, PINNACLE BROOKSIDE, BAVDHAN KHURD, PUNE 411038 PAN : A GNPG7401L ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 7 (4), PUNE. / RESPONDENT A SSESSEE BY : SHRI KISHORE PHADKE REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 2 0 .0 7 .2020 / DATE OF PRONOUNCEMENT : 20 .0 7 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 3 , PUNE , DATED 0 7 .0 8 .201 9 FOR THE ASSESSMENT YEAR 201 1 - 1 2 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 1423 /PUN/20 1 9 A.Y. 201 1 - 1 2 2. AT THE VERY OUTSET, THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ORDER PASSED BY THE LD.CIT(APPEALS) IS AN EX - PARTE ORDER AND THAT THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE NOT ADJUDICATED ON MERITS BY THE FIRST APPELLATE AUTHORITY. HE FURTHER SUBMITTED THAT THE LD. CIT(APPEALS) HAS PASSED THE ORDER WITHOUT CONSIDERING HIS WRITTEN SUBMISSIONS MADE BEFORE HIM. 3. THAT ON PERUSAL OF PARA 3.3 OF THE CIT(APPEALS)S ORDER , IT IS APPARENT, SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE ASKING HI M TO ATTEND THE HEARING. HOWEVER, THE ASSESSEE HAD FILED ADJOURNMENT PETITION S STATING THAT AR IS OUT OF TOWN OR DOCUMENTS ARE BEING COMPILED. FOR THE SAKE OF COMPLETENESS, THE DESCRIPTIONS OF NOTICE ARE AS UNDER: 4. THAT FURTHER IT IS EVIDENT FROM PARA 3.6 OF THE ORDER OF THE LD. CIT(APPEALS) THAT HE HAS DECIDED THE APPEAL ON THE BASIS OF DOCUMENTS AVAILABLE ON RECORD. THESE DOCUMENTS WERE NOTHING BUT ANNEXURE ENCLOSED ALONG WITH FORM 35 I.E. STATEMENT OF FACTS , GROUNDS OF APPEAL AND ASSESSMENT DATE OF NOTICE ISSUED DATE OF HEARING PARTICULARS REASON GIVEN IN ADJOURNMENT LETTER 21.05.2019 04.06.2019 ADJ. LETTER FILED APPELLANT IS IN PROCESS TO COMPILATION OF DOCUMENTS, AND AR HAD TO TRAVEL OUT OF PUNE. CASE ADJ. TO 18.06.2019 NA 18.06.2019 ADJ. LETTER FILED APPELLANT IS IN PROCESS TO COMPILATION OF DOCUMENTS. CASE ADJ. TO 16.07.2019 NA 16.07.2019 ADJ. LETTER FILED AR HAD TO TRAVEL OUT OF PUNE. CASE ADJ. TO 06.08.2019 NA 06.08.2019 ADJ. LETTER FILED NO ADJOURNMENT WAS GIVEN. 3 ITA NO. 1423 /PUN/20 1 9 A.Y. 201 1 - 1 2 ORDER . THE LD. AR OF THE ASSESSEE ALREADY HAS STATED THAT ALTHOUGH HE HAS FILED SEPARATE WRITTEN SUBMISSIONS REGARDING MERITS OF THE CASE WERE FILED BEFORE THE LD. CIT(APPEALS) , BUT THE LD CIT(APPEALS) HAS PASSED THE ORDER WITHOUT CONSIDERING THE SAME . THE PROCESS OF JUDICIAL ADJUDICATION REQUIRES SUB - ORDINATE APPELLATE AUTHORITY TO ADJUDICATE THE CASE ON MERITS AND COME OUT WITH A SPEAKING ORDER. IN THE PRESENT CASE, THE LD. CIT(APPEALS) WAS UNABLE TO DO SO BECAUSE OF THE EVASIVE NATURE OF THE ASSESSEE. HOWEVER, KEEP ING IN MIND THE PRINCIPLES OF NATURAL JUSTICE AND THE VERY FACT, THE INCOME TAX ACT IS WELFARE LEGISLATION; WE ARE OF THE CONSIDERED VIEW THAT ONE FINAL OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PRESENT HIS CASE ON MERITS. THEREFORE, THE LD. AR IS DIR ECTED TO PRESENT HIMSELF BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THIS ORDER ALONG WITH RELEVANT/ NECESSARY DOCUMENTS TO PRESENT THEIR CASE ON MERITS BEFORE THE LD. CIT(APPEALS) AND HE SHALL ADJUDICATE THE SAME BY PASSING A SPEAKING ORDER WHIL E COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE. IN VIEW OF THE AFORESAID DIRECTIONS, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND REMIT THE MATTER BACK TO HIS FILE. ANY ISSUANCE OF NOTICE IS DISPENSED WITH . 5. IN THE RESULT, APPEAL OF THE ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED IN OPEN COURT ON 20 TH DAY OF J ULY , 20 20 . SD/ - SD/ - R.S. SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 20 TH JULY, 2020 GCVSR 4 ITA NO. 1423 /PUN/20 1 9 A.Y. 201 1 - 1 2 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT 3. THE CIT (APPEALS) - 3 , PUNE. 4. THE PR. CIT - 4, PUNE. 5. DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / SR. PRIVATE SECRETARY , / ITAT, PUNE