Appeal details
Counselvise Citation
[2018] 119 COUNSELVISE.COM (IT) 1607 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
26-11-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
22-11-2018
Assessment Year
2009-2010
Appeal Filed On
16-01-2018
Judgement Text
- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE , BEFORE SHRI VIKAS AWASTHY, JM . / ITA NO.155/PUN/2018 ! '! / ASSESSMENT YEAR : 2009-10 SHRI PRAMESH H. AURORA, PLASTICS DIVISIONS, P.O. BOX NO. 141, GPO, PUNE-411 001 PAN : ABWPA4802B ....... / APPELLANT # / V/S. THE INCOME TAX OFFICER, WARD 2(2), PUNE. / RESPONDENT APPELLANT BY : SHRI ABHAY AVCHAT RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 22.11.2018 / DATE OF PRONOUNCEMENT : 26.11.2018 $ / ORDER PER VIKAS AWASTHY, JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), PUNE-5 DATED 30.10.2017 FOR THE ASSESSMENT YEAR 2009- 10. 2. SHRI ABHAY AVCHAT APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE COMMISSIONER OF INCOME TAX (APPEALS) DECID ED THE APPEAL OF 2 ITA NO.155/PUN/2018 A.Y.2009-10 THE ASSESSEE IN EX-PARTE PROCEEDING . THE LD. AR FOR THE ASSESSEE DID APPEAR ON TWO EARLIER DATES, HOWEVER, ON THE DATE OF FINAL HEARING, LD. A R COULD NOT APPEAR, HENCE, APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSEC UTION. 3. BOTH SIDES HEARD. ORDERS OF THE AUTHORITIES BELOW PERU SED. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE COMMISSIONER OF INCOM E TAX (APPEALS) HAS DISMISSED THE APPEAL OF ASSESSEE FOR NON PROSECUTION BY FOLLOWING THE ORDER OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. M/S. MU LTIPLAN INDIA PVT. LTD. REPORTED AS 38 ITD 320 (DEL.). IT IS A WELL SETTLED POSIT ION THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS NO POWER TO DISMIS S THE APPEAL FOR WANT OF PROSECUTION. THE COMMISSIONER OF INCOME TAX (APPE ALS) IS DUTY-BOUND TO DECIDE THE APPEAL ON MERITS. ACCORDINGLY, THE IMPUGNE D ORDER IS SET ASIDE AND APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE O F COMMISSIONER OF INCOME TAX (APPEALS) FOR ADJUDICATION OF THE GROUNDS RAISED IN FIRST APPEAL BY THE ASSESSEE ON MERITS. NEEDLESS TO SAY, THE COMMISSIONER OF INCOME TAX (APPEALS) BEFORE DECIDING THE APPEAL OF THE ASSESSEE ON MER ITS SHALL GRANT SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE IMPUGNED ORDER IS SET ASIDE AND AP PEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE IN THE TERMS AFORESAID. ORDER PRONOUNCED ON MONDAY THE 26 TH DAY OF NOVEMBER, 2018. SD/- ( /VIKAS AWASTHY) / JUDICIAL MEMBER / PUNE; ! ' / DATED : 26 TH NOVEMBER, 2018. SB 3 ITA NO.155/PUN/2018 A.Y.2009-10 $%&'()'' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS), PUNE-5, PUNE. 4. THE PR. CIT, PUNE-4, PUNE. 5. %&' () , * () , - +,- , / DR, ITAT, SMC BENCH, PUNE. 6. './ 01 / GUARD FILE. // TRUE COPY // * 2 / BY ORDER, 3 (- /PRIVATE SECRETARY * () , / ITAT, PUNE.
