The Shree Suvarna Sahakari Bank Ltd., , Pune V. Deputy Commissioner of Income-tax, Circle - 7, Pune

ITA 1555/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4432 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-12-2020
• Assessment Year: 2002-2003
• Appeal Filed On: 20-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: N O N E
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY , J UDICIAL MEMBER . / I TA NO. 1555 /PUN/20 1 7 / ASSESSMENT YEAR : 20 02 - 03 THE SHREE SUVARNA SAHAKARI BANK LTD., 759/51, FC ROAD, DECCAN GYMKHANA, PUNE 411030 PAN : AAAAT1065B ....... / APPELLANT / V/S. DCIT, CIRCLE - 7, PUNE / RESPONDENT A SSESSEE BY : N O N E REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 27 - 05 - 2021 / DATE OF PRONOUNCEMENT : 27 - 05 - 2021 / ORDER PER INTURI RAMA RAO, AM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. CIT(APPEALS) - 3, PUNE DATED 2 1 - 04 - 2017 FOR THE ASSESSMENT YEAR 20 02 - 03 AS PER GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 1555/PUN/2017, A.Y. 2002 - 03 2. AT THE TIME OF HEARING THERE WAS NO APPEARANCE F ROM THE ASSESSEE NEITHER PERSONALLY NO R REPRESENTATIVE AND WE OBSERVE THAT THE ORDER PASSED BY THE CIT(A) IS AN EX - PARTE ORDER AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON - PROSECUTION. WE PROCEED WITH THE CASE AFTER HEARING THE SUBMISSIONS OF LD. DR AND REFERRING TO PARA 3 OF THE CIT(A) ORDER WHEREIN IT IS EVIDENT THAT THE ASSESSEE NOR ITS AUTHO RIZED REPRESENTATIVE ATTENDED AND FILED THE DETAILS EVIDENCES IN SUPPORT OF APPEAL ON MERITS . THEREFORE, THE LD. DR VEHEMENTLY OPPOSED THE PRAYER OF PROVIDING ANY FURTHER OPPORTUNITY TO THE ASSESSEE FOR REPRESENTING HIS CASE ON MERITS BEFORE THE FIRST APP ELLATE AUTHORITY. 3. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS. WE FIND THAT THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTION. IT IS, THEREFORE, CLEAR THAT RIGHTS AND LIABILITIES OF THE PA RTIES WERE NOT ADJUDICATED UPON ON MERITS. THE SPIRIT OF INCOME TAX PROCEEDINGS IS NOT ADVERSIAL AND WE ARE OF THE CONSIDERED VIEW THAT ONE FINAL OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS SO THAT JUSTICE CAN BE DELIVERED. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PR ESENT HIMSELF BEFORE THE LD. CIT(APPEALS) WITH RELEVANT DOCUMENTARY EVIDENCES TO REPRESENT HIS CASE ON MERITS. ANY SERVICE OF NOTICE IS DISPENSABLE. 3 ITA NO. 1555/PUN/2017, A.Y. 2002 - 03 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 27 TH D AY OF MAY, 2021 . SD/ - SD/ - PARTHA SARATHI CHAUDHURY INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTAT MEMBER / PUNE; / DATED : 27 TH MAY, 2021 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 3, PUNE. 4. THE PR. CIT - 2, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT , PUNE .