Hari Balkrishna Koli, Panvel V. Income-tax Officer, Ward - 2, Panvel

ITA 1558/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2446 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-03-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 27-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 201; 20

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 1 558 /P U N/201 8 / ASSESSMENT YEAR : 20 1 5 - 1 6 HARI BALKRISHNA KOLI, C/O RAJESH JAGE & CO., PANVEL 410206 . / APPELLANT PAN: A PNPK2744M VS. THE INCOME TAX OFFICER , WARD 2 , P ANVEL . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : S HRI M.K. VERMA / DATE OF HEARING : 11 . 03 .201 9 / DATE OF PRONOUNCEMENT: 12 . 03 .201 9 / ORDER PER SUSHMA C HOWLA, J M : TH E APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT (A) - 2 , THANE , DATED 20 . 0 7 .20 1 8 RELATING TO ASSESSMENT YEAR 20 1 5 - 1 6 AGAINST ORDER PASSED UNDER SECTION 14 3(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. DESPITE SERVICE OF NO TICE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. ON PERUSAL OF RECORDS, IT TRANSPIRES THAT THE ISSUE RAISED IN THE PRESENT APPEAL IS THE JURISDICTIONAL ISSUE. HENCE, WE ITA NO. 1558 /P U N/20 1 8 HARI BALKRISHNA KOLI 2 PROCEED TO DECIDE THE PRESENT APPEAL AFTE R HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE. 3. FURTHER, T HE PRESENT APPEAL HAS BEEN FILED AFTER DELAY OF THREE DAYS. SINCE THE DELAY OF THREE DAYS IS MEAGER, THE SAME IS CONDONED. 4. THE JURISDICTIONAL ISSUE RAISED VIDE GROUND OF APPEAL NO.1 READS AS UNDER: - 1. THE LEARNED CIT(A) ERRED ON FACTS AND IN LAW IN TAKING UP THE APPEAL WHEN ASSESSEE WAS NOT ABLE TO FURNISH ANY WRITTEN OR ORAL SUBMISSION WHICH AGAINST NATURAL LAW AND JUSTICE. HE OUGHT TO HAVE GIVEN ANOTHER OPPORTUNITY TO THE ASSESSEE TO MAKE HIS SUBMISSION. 5 . ON PERUSAL OF RECORD AND AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE , THE FIRST ISSUE WHICH ARISES IN THE PRESENT APPEAL IS AGAINST DISMISSAL OF APPEAL EX - PARTE BY THE CIT(A). BRIEFLY, I N THE FACTS OF THE CASE, THE ASSESSEE HAD FURNISHED THE RETURN OF INCOME DECLARING TOTAL INCOME OF 10,73,190 / - . THE CASE OF ASSESSEE WAS PICKED UP FOR SCRUTINY. THEREAFTER, THE ASSESSING OFFICER MADE AN ADDITION OF 7,46,500/ - AS UNEXPLAINED CASH DEPOSITS IN THE HANDS OF ASSESSEE. THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A). ON PERUSAL OF THE ORDER OF CIT(A) , IT TRANSPIRES THAT THE CIT(A) HAD GIVEN TWO OPPORTUNITIES AND ON THIRD OCCASION, THE ASSESSEE SOUGHT ADJOURNMENT AND THE SAME HAS BEEN ALLOWED. HOWEVER, ON THE NEXT DATE OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE. ACCORDINGLY, THE A PPEAL WAS DECIDED BY CIT(A) EX - PARTE THE ASSESSEE. THE PRINCIPLES OF NATURAL JUSTICE DEMAND THAT REASONABLE OPPORTUNITY OF HEARING BE PROVIDED TO THE ASSESSEE FOR PUTTING FORWARD ITS ARGUMENTS. HOWEVER, IN THE PRESENT SET OF FACTS, THE APPEAL HAS BEEN DE CIDED EX - PARTE THE ASSESSEE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN VIEW THEREOF, WE RESTORE THE ISSUE ITA NO. 1558 /P U N/20 1 8 HARI BALKRISHNA KOLI 3 BACK TO THE FILE OF CIT(A), WHO SHALL AFFORD REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE ISSUE ON M ERITS. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBMIT HIS CASE. THE GROUND OF APPEAL NO.1 RAISED BY ASSESSEE IS THUS, ALLOWED FOR STATISTICAL PURPOSES . 6 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED ON THIS 12 TH DAY OF MARCH , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATE D : 12 TH MARCH , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 2 , THANE ; 4. T HE PR. CIT - 2 , THANE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE