Sanjay Digambar Malve, Nashik V. Assistant Commissioner of Income-tax, Circle - 1, Nashik

ITA 1495/PUN/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9681 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-12-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 12-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1495/PUN/2017 / ASSESSMENT YEAR : 2010-11 SHRI SANJAY DIGAMBAR MALVE, PLOT NO.2, SUVARNAMUDRA BUNGALOW, MATE NURSERY ROAD, SAVARKAR NAGAR, NASHIK-422 013 PAN : AFTPM5169A ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NASHIK. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 12.12.2018 / DATE OF PRONOUNCEMENT : 13.12.2018 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX-PARTE ORDER PASSED BY THE CIT(A)-1, NASHIK ON 23.03.2017 IN RELATION T O THE ASSESSMENT YEAR 2010-11. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVA NT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE. 2 ITA NO.1495/PUN/2017 A.Y.2010-11 THE ASSESSEE, VIDE THE GROUNDS RAISED IN THE MEMORA NDUM OF APPEAL, HAS ASSAILED THE ACTION OF THE LD. CIT(A) IN NOT GI VING PROPER OPPORTUNITY OF HEARING. IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF T HE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFR ESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED ON 13 TH DAY OF DECEMBER, 2018. SD/- (R.S. SYAL) /VICE PRESIDENT / PUNE; / DATED : 13 TH DECEMBER, 2018. SB ! '! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-1, NASHIK. 4. THE PR. CIT-1, NASHIK. 5. '#$ %%&' , ( &' , # - $ ) * + , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 3 ITA NO.1495/PUN/2017 A.Y.2010-11 * DATE 1 DRAFT DICTATED ON 12.12.2018 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 12.12.2018 SR.PS/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 SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK 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