Sai Shakti Nagari Sahakari Patsanstha, Satara V. Income-tax Officer, Ward - 1, Satara

ITA 1535/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8226 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 01-10-2019
• 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.1 535 /PUN/2019 / ASSESSMENT YEAR : 20 1 2 - 1 3 SAI SHAKTI NAGARI SAHAKARI PATSANSTHA, 25, A SHRADHA, GODOLI SATARA, SATARA 415003 PAN : A ACAS0322C ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 2 , SATARA . / RESPONDENT A SSESSEE BY : NONE 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) - 1 3 , PUNE , DATED 29 .0 8 .201 9 FOR THE ASSESSMENT YEAR 201 2 - 1 3 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR IS ANY APPLICATION FOR ADJOURNMENT FILED BY THE ASSESSEE. 2 ITA NO. 1 535 /PUN/20 1 9 A.Y. 201 2 - 1 3 3. WE HAVE HEARD LD. DR THROUGH VIRTUAL COURT AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LD.CIT(APPEALS) HAS PASSED AN EX - PARTE ORDER AND THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN WE RE NOT ADJUDICATED ON MERITS. THAT ON PERUSAL OF PARA 1.5 OF THE CIT(APPEALS)S ORDER , IT IS APPARENT, SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE ASKING HIM TO ATTEND THE HEARING. HOWEVER, THE ASSESSEE HAD REMAINED ABSENT . FOR THE SAKE OF COMPLETENESS, THE DESCRIPTIONS OF NOTICE ARE AS UNDER: 4. THAT FURTHER IT IS EVIDENT FROM PARA 1.7 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 THE APPEAL MEMO I.E. GROUNDS OF APPEAL, STATEMENT OF FACTS , ASSESSM ENT ORDER AND SUBMISSION . 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 EVAS IVE NATURE OF THE ASSESSEE. HOWEVER, KEEPING 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 CAS E ON MERITS. THEREFORE, THE LD. AR IS DIRECTED TO PRESENT DATE OF NOTICE DATE OF HEARING REMAR KS 17.08.2017 07.09.2017 NO ONE ATTENDED 07.08.2017 20.09.2017 25.09.2017 09.10.2017 22.11.2018 27.11.2018 25.04.2019 03.05.2019 06.05.2019 08.05.2019 NO ONE ATTENDED NOR ADJOURNMENT FILED 3 ITA NO. 1 535 /PUN/20 1 9 A.Y. 201 2 - 1 3 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 WHILE 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 ASSESSEE 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 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT 3. THE CIT (APPEALS) - 1 3 , PUNE. 4. THE PR. CIT - 3 , PUNE. 5. DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / SR. PRIVATE SECRETARY , / ITAT, PUNE