Bhanudas Nathu Rasal, Satara V. Income tax Officer,

ITA 15/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2821 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 03-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT HALDER
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 15 /P U N/201 7 / ASSESSMENT YEAR : 20 13 - 14 BHANUDAS NATHU RASAL AT DEBEWADI, POST JAKATWADI, DIST. SATARA 415013 . / APPELLANT PAN: AMUPR3553K VS. THE INCOME TAX OFFICER WARD - 2, SATARA . / RESPONDENT / APPELLANT BY : SHRI S UHAS BORA / RESPONDENT BY : S HRI ABHIJIT HALDER / DATE OF HEARING : 18 . 1 0 .201 8 / DATE OF PRONOUNCEMENT: 06 . 11 .201 8 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) - 2 , PUNE , DATED 16 .0 9 .2016 RELATING TO ASSESSMENT YEAR 20 13 - 14 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE APPEAL OF ASSE SSEE IS FILED AFTER THE DELAY OF 36 DAYS. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION MENTIONING REASONS FOR THE ITA NO. 15 /P U N/20 1 7 BHANUDAS NATHU RASAL 2 SAID DELAY. IN THE TOTALITY OF THE SAME, WE FIND MERIT IN THE PLEA OF ASSESSEE AND DELAY IN FILING THE APPEAL LATE BEFORE THE TRIBU NAL IS CONDONED. 3. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE POINTED OUT THAT IN CASE GROUND OF APPEAL NO.1 IS DECIDED, THEN ALL THE OTHER GROUNDS OF APPEAL WOULD BECOME ACADEMIC AT PRESENT. THE ASSESSEE HAS RAISED GROUND OF APPEAL NO.1, WH ICH READS AS UNDER: - 1. THE LEARNED CIT(A) ERRED IN NOT PROVIDING SUFFICIENT OPPORTUNITY TO THE APPELLANT WITHOUT APPRECIATING FACTS OF THE CASE. 4. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE POINTED OUT THAT BECAUSE OF CERTAIN CIRCUMSTANCES, THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THE CIT(A), WHO IN ANY CASE HAD ONLY ALLOWED TWO DATES OF HEARING AND HENCE, THE ORDER OF CIT(A) SUFFERS FROM PROVIDING REASONABLE OPPORTUNITY OF HEARING. 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE PLACED RELIANCE ON THE ORDERS OF AUTHORITIES BELOW. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE LIMITED ISSUE WHICH IS RAISED BY WAY OF GROUND OF APPEAL NO.1 IS AGAINST NON - AFFORDING OF REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE BY CIT(A). FROM THE PERUSAL OF APPELLATE ORDER, IT IS NOTED THAT THE APPEAL WAS FIXED FOR HEARING ON 24.08.2016 AND THEREAFTER ON 14.09.2016. THE ASSESSEE ADMITTEDLY, DID NOT APPEAR BEFORE THE CIT(A) AND HAS POINTED OUT THAT BECAUSE OF REASO NS BEYOND HIS CONTROL, THERE WAS NON - APPEARANCE BEFORE THE CIT(A). IN THE TOTALITY OF THE ABOVE SAID FACTS AND CIRCUMSTANCES, WE FIND MERIT IN THE PLEA OF ASSESSEE AND FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE DEEM IT FIT TO RESTORE THE ISSUE BACK ITA NO. 15 /P U N/20 1 7 BHANUDAS NATHU RASAL 3 T O THE FILE OF CIT(A), WHO SHALL DECIDE THE ISSUE AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, GROUND OF APPEAL NO.1 RAISED BY ASSESSEE IS ALLOWED AND THE REST OF GROUNDS OF APPEAL BECOME ACADEMIC IN NATURE. 7 . IN THE RE SULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 6 TH DAY OF NOVEMB ER , 201 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 6 TH NOVEM BER , 201 8 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 2 , PUNE ; 4. THE PR. CIT - 1 , PUNE ; 5. 6. , , / DR B , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE