Sanjay Babasaheb Patil, Kolhapur V. Assistant Commissioner of Income-tax, (Central), Circle, , Kolhapur

ITA 1577/PUN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1477 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 30-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1577/PUN/2018 धििाारण वर्ा / Assessment Year : 2008-09 Shri Sanjay Babasaheb Patil, 252, E-Ward, Dipti Park, Assembly Road, Kolhapur PAN : ABLPP1660K ......अपीलार्थी / Appellant बिाम / V/s. Asstt. Commissioner of Income Tax, Central Circle, Kolhapur ......प्रत्यर्थी / Respondent Assessee by : Shri M.K. Kulkarni Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 23-05-2022 घोषणा की तारीख / Date of Pronouncement : 23-05-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 27-12-2017 passed by the Commissioner of Income Tax (Appeals)-11, Pune [‘CIT(A)’] for assessment year 2008-09. 2. We note that this appeal was filed with a delay of 190 days. After hearing both the parties, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 190 days are condoned. 2 ITA No.1577/PUN/2018, A.Y. 2008-09 3. At the outset, the ld. AR submitted that the order passed by the ld. CIT(A) is an ex-parte order. The ld. CIT(A) went on to pass an order based on the material available on record namely, statement of facts and grounds of appeal as per Form-35 while filing the appeal before the First Appellate Authority. The ld. AR prayed that one final opportunity may be provided to the assessee so that the matter may be discussed and represented on merits before the ld. CIT(A) and therefore, it should be restored to the file of ld. CIT(A). 4. On the other hand, the ld. DR submitted that once the appeal is decided as per materials available on record, there was no need for the assessee to again go back to the ld. CIT(A). 5. Heard both the parties and perused the material available on record. We note that it is an ex-parte order where rights and liabilities of the assessee were not adjudicated upon. Since there was no appearance on record by the assessee and order of ld. CIT(A) was based only on materials available on records i.e. statement of facts, grounds of appeal filed by the assessee and the assessment order, the assessee should be given one final opportunity to defend his case through proper documentary evidences. In the interest of justice, we therefore, set aside the order of ld. CIT(A) and restore the matter back to his file for adjudication after providing reasonable opportunity of hearing to the assessee and at the same time, the assessee is directed to present himself before the ld. CIT(A) immediately on receipt of this order to represent his case on merits. Any service of notice is dispensable. 3 ITA No.1577/PUN/2018, A.Y. 2008-09 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23 rd May, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 23 rd May, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-11, Pune 4. The Pr. CIT (Central), Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune