District Water Conservation Officer, Soil and Water Conservation Department (Formerly known As " Minor Irrigation Local Sector Division), Latur V. Joint Commissioner of Income-tax, TDS-Range, Nashik

ITA 16/PUN/2019

AI Insights

The case involves the District Water Conservation Officer, Soil and Water Conservation Department, LATUR, as the appellant, against the Jt. Commissioner of Income-tax, TDS Range, Nashik, as the respondent. The appeal was against the order of the CIT(Appeals)-1, Aurangabad, which was passed ex-parte due to the repeated absence of the assessee. The Tribunal noted that the CIT(Appeals) had provided several opportunities to the assessee to attend the hearing, but the assessee remained absent. Consequently, the CIT(Appeals) decided the appeal based on the available documents, which did not constitute a proper adjudication on merits. The Tribunal emphasized the need for a speaking order and adherence to the principles of natural justice, leading to the decision to remit the matter back to the CIT(Appeals) for a comprehensive adjudication.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 124333 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-11-2022
• Assessment Year: misc
• Appeal Filed On: 06-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 16/PUN/2019 : A.Y. 2012-13 District Water Conservation Officer Soil and Water Conservation Department (formerly known as ‘Minor Irrigation Local Sector Division’), LATUR PAN: NSKM05457 E Appellant Vs. The Jt. Commissioner of Income-tax, TDS Range, Nashik. Respondent Appellant by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 21-11-2022 Date of Pronouncement : 22-11-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Appeals)-1, Aurangabad dated 06-03-2018 for A.Y. 2012-13 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. 3. We have heard Ld. DR 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 were not adjudicated on merits. That on perusal of Para 2 of the CIT(Appeals)’s order, it is apparent that several opportunities were provided to the assessee asking him to attend the hearing. However, the assessee had remained absent. 2 ITA No. 16/PUN/2019 District Water Conservation Officer A.Y. 2012-13 4. That further it is evident from Para 3 of his order the Ld. CIT(Appeals) decided the appeal on the basis of documents available on record. 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 evasive 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 case on merits. Therefore, the assessee is directed to present himself or through his authorised representative before the Ld. CIT(Appeals) immediately on receipt of this order along with relevant/ necessary documents to present his 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 pronounced in the open Court on this 22 nd day of November, 2022 Sd/- sd/- (INTURI RAM RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the 22 nd November 2022 Ankam 3 ITA No. 16/PUN/2019 District Water Conservation Officer A.Y. 2012-13 Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT-1, Aurangabad 4. The CIT(A)-1 Aurangabad 5. D.R. ITAT ‘A’ Bench 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 4 ITA No. 16/PUN/2019 District Water Conservation Officer A.Y. 2012-13 1 Draft dictated on 21-11-2022 Sr.PS/PS 2 Draft placed before author 21-11-2022 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 22-11-2022 Sr.PS/PS 7 Date of uploading of order 22-11-2022 Sr.PS/PS 8 File sent to Bench Clerk 22-11-2022 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order