Mallikarjun B Patil, Aurangabad V. Assistant Commissioner of Income-tax, Central Circle, Aurangabad

ITA 1490/PUN/2018

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1117 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 16-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K. SHRINIVASAN THROUGH VIRTUAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1490/PUN/2018 : Assessment Year : 2006-07 Mallikarjun B. Patil Shop No. 115, 116, SFS complex Jalna Road, Aurangabad – 431 001 PAN: ABFPP 5818F :Appellant Vs. The Asstt. Central Circle, Aurngabad : Respondent Appellant by : Shri K. Shrinivasan (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 30-08-2022 Date of Pronouncement : 01-09-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-12, Pune dated 08-05-2018 for A.Y. 2006-07 as per the grounds of appeal on record. 2. At the outset, the ld. A.R submitted that this is an ex parte order by the ld. CIT(A) where the rights and liabilities of the party are yet to be determined on merits. He further contended that the ld. CIT(A) has given only one opportunity of hearing vide notice dated 08-05-2018 and thereby has passed the order dismissing the appeal of the assessee based on Form No. 35 and its annexures i.e. Statement of facts and grounds of appeal. In such scenario the ld. A.R prayed for one final opportunity to present their case on merits before the ld. CIT(A) with relevant documents/evidences in the interest of justice. The ld. D.R did not raise any objection if the matter was remanded to the file of the ld. CIT(A) for adjudication as per law. 2 ITA 1490/PUN/2018 Mallikajun B. Patil, A.Y. 2006-07 3. Having heard the parties, we find that at para 3.1 of the ld. CIT(A)’s order the case was fixed for hearing on 08-05-2018. That, this was the only opportunity provided to the assessee. Thereafter, the ld. CIT(A) observed that the order of the A.O is speaking order with cogent reasons and the additions were made on sound legal grounds. With these observations, the ld. CIT(A) dismissed the appeal of the assessee. In our considered view the ld. CIT(A) has not provided sufficient opportunity to the assessee before dismissing his appeal. Neither the ld. CIT(A) has discussed the issue on merits. He has simply supported the assessment order without giving any specific finding. Therefore, it can safely be stated that he has not applied his mind while dismissing the appeal of the assessee. In this factual scenario the ld. A.R has prayed for one final opportunity to represent their case on merits before the ld. CIT(A) to which the ld. D.R has also not objected to. The spirit of income-tax legislation being a welfare legislation, the rights of the assessee-tax-payer needs to be protected in the given facts and circumstances. Hence in the interest of justice, we set aside the order of the ld. CIT(A) and remand the matter back to his file for re-adjudication as per law following principles of natural justice and also at the same time, we direct the assessee to be present before him with all relevant documents/evidences for proper representation of their case. With these observations, the appeal of the assessee is allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 01 st September 2022. Sd/- sd/- (DR. DIPAK P. RIPOTE) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, this 01 st day of September 2022 Ankam 3 ITA 1490/PUN/2018 Mallikajun B. Patil, A.Y. 2006-07 Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT- Central, Nagpur. 4. The CIT(A)-12 Pune 5. The D.R. ITAT ‘A’ Bench Pune. 6. Guard File BY ORDER, Sr. Private Secretary /// TRUE COPY /// ITAT, Pune 4 ITA 1490/PUN/2018 Mallikajun B. Patil, A.Y. 2006-07 Date 1 Draft dictated on 30-08-2022 Sr.PS 2 Draft placed before author 01-09-2022 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 01-09-2022 Sr.PS/PS 7 Date of uploading of order 01-09-2022 Sr.PS/PS 8 File sent to Bench Clerk 01-09-2022 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order