Kumar Shankar Karajagi, Solapur V. Income-tax Officer, Ward - 2(3), Solapur

ITA 1506/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1763 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Principle of natural justice
• Section: 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. 1506 /P U N/201 8 / ASSESSMENT YEAR : 20 1 1 - 1 2 KUMAR SHANKAR KARAJAGI, SONASHANKAR NIWAS, BARSHI ROAD, BALE, SOLAPUR . / APPELLANT PAN: A LHPK7465K VS. THE INCOME TAX OFFICER, WAD 2 ( 3 ) , SOLAPUR . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 12 . 0 3 .201 9 / DATE OF PRONOUNCEMENT: 20 . 0 3 .201 9 / ORDER PER SUSHMA CHOWLA, J M : TH E APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) - 7 , PUNE, DATED 03 . 0 5 .201 7 RELATING TO ASSESSMENT YEAR 20 1 1 - 1 2 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . ITA NO. 1506 /P U N/201 8 KUMAR SHANKAR KARAJAGI 2 2. DESPITE SE RVICE OF NOTICE, NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. 3. THE PRESENT APPEAL HAS BEEN FILED AFTER DELAY OF 363 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE REASONS FOR DELAY IN FILING THE APPEAL LATE ALONG WITH MEMO OF APPEAL. THE ASSESSEE POINTED OUT THAT HE WAS CHAIRMAN OF CO - OPERATIVE SOCIETY AND BECAUSE OF CERTAIN DISPUTES, COMPLAINT WAS FILED BY THE ME MBERS OF CO - OPERATIVE SOCIETY AND THE ASSESSEE WAS UNDER DETENTION AND JUDICIAL CUSTODY. H ENCE, THE DELAY IN FILING THE PRESENT APPEAL AFTER A PERIOD OF 363 DAYS. IN THE ENTIRETY OF THE SAID FACTS AND CIRCUMSTANCES, WE CONDONE THE DELAY OF 363 DAYS IN FILING THE APPEAL LATE BEFORE THE TRIBUNAL AND PROCEED TO DECIDE THE ISSUE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE. 4. ON PERUSAL OF ORDER OF THE CIT(A), WE FIND THAT APPEAL WAS FIXED BEFORE HIM ON TWO DATES OF HEARING AND THEREAFTER AS THE ASSESSEE FAILED TO APPEAR OR FAILED TO FILE AN APPLICATION FOR ADJOURNMENT, T HE ORDER OF ASSESSING OFFICER WAS UPHELD. THE CIT(A) NOTES THAT THE ASSESSEE HAS FAILED TO FURNISH ANY WRITTEN SUBMISSIONS. THE PRINCIPLES OF NATURAL JUSTICE DEMAND THAT REASONABLE OPPORTUNITY OF HEARING BE PROVIDED TO THE ASSESSEE FOR PUTTING FORWARD IT S ARGUMENTS. HOWEVER, IN THE PRESENT SET OF FACTS, THE APPEAL HAS BEEN DECIDED EX - PARTE THE ASSESSEE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN VIEW THEREOF, WE RESTORE THE ISSUE BACK TO THE FILE OF CIT(A), WHO SHALL AFFORD R EASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE ISSUE ON MERITS. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) ITA NO. 1506 /P U N/201 8 KUMAR SHANKAR KARAJAGI 3 AND SUBMIT HIS CASE. THE GROUNDS OF APPEAL RAISED BY ASSESSEE ARE THUS, ALLOWED FOR STATISTICAL PURPOSES. 5 . IN TH E RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 20 TH DAY OF MARCH , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 20 TH MARCH , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 7 , PUNE ; 4. THE PR. CIT - 6 , PUNE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE