Smt. Hemlata Govind Attarde, Jalgaon V. ITO, Ward 1(1), Jalgaon

ITA 1630/PUN/2013

• Counselvise Citation: 163024514 RSA 2013
• Duration Of Justice: 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 28-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADARSH KUMAR MODI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE: SHRI R. S. PADVEKAR , JUDICIAL MEMBER AND SHRI R. K . PA NDA , ACCOUNT MEMBER ITA NO. 1630 / P N/ 20 13 ASSESSMENT YEAR : 200 9 - 10 SMT. HE M LATA GOVIND ATTARDE, 10, DINANA TH WADI, JALGAON VS. ITO, WARD - 1(1), JALGAON (APPELLANT) (RESPONDENT) PAN NO. AGQPA1153N APPELLANT BY: SMT. DEEPA KHARE RESPONDENT BY: SHRI ADARSH KUMAR MODI DATE OF HEARING : 30 - 08 - 2013 DATE OF PRONOUNCEMENT : 30 - 08 - 2013 ORDER P ER R.S. PADVEKAR , JM : - THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING THE IMPUGNED ORDER OF THE LD. CIT(A) - II , NASHIK DATED 1 8 - 07 - 2013 FOR THE A.Y. 200 9 - 10 . THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS IN THE APPEAL: 1. THE LEARNED CIT(A) ERRED IN LAW AND ON FA CTS IN DISMISSING THE APPEAL OF THE APPELLANT WITHOUT GIVING PROPER OPPORTUNITY TO THE APPELLANT AND WITHOUT APPRECIATING THAT THE APPELLANT WAS PREVENTED BY SUFFICIENT REASONS FOR WHICH SHE COULD NOT ATTEND THE HEARINGS. 2. THE LEARNED CIT(A) ERRED IN LAW A ND ON FACTS IN CONFIRMING THE ORDER OF THE LEARNED AO WITHOUT GOING INTO THE MERITS OF THE ADDITIONS. 3. THE LEARNED CIT(A) ERRED IN LAW AND ON FACTS IN CONFIRMING ADDITION OF RS.900000/ - U/S. 68. 4. THE LEARNED CIT(A) ERRED IN LAW AND ON FACTS IN CONFIRMING T HE DISALLOWANCE OF RS.47500/ - ON ACCOUNT OF CASH DEPOSIT AND RS.20100/ - ON ACCOUNT OF LABOUR CHARGES. 2. THE ASSESSEE HAS FILED THE RETURN OF INCOME DECLARING TOTAL INCOME OF RS.4,50,638/ - FOR THE A.Y. 2009 - 10 ON 23 - 02 - 2011 . T HE ASSESSEES CASE WAS SELEC TED FOR SCRUTINY AND ASSESSMENT HAS BEEN COMPLETED U/S. 143(3) OF THE INCOME - TAX ACT BY MAKING THE THREE ADDITIONS AS MENTIONED IN THE IMPUGNED ASSESSMENT ORDER. THE ASSESSEE CHALLENGED THE 2 ITA NO. 1630/PN/2013, SMT. HEMLATA GOVIND ATTARDE, JALGAON ADDITIONS BEFORE THE LD. CIT(A) BY FILING THE APPEAL. THE LD. CI T(A) DISPOSED OF THE ASSESSEES APPEAL EX - PARTE VIDE HIS ORDER DATED 18 - 07 - 2013 BY DISMISSING THE SAME. AS NOTED BY THE LD. CIT(A) SUFFICIENT OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE ON DIFFERENT DATES BUT ON ALL THE SAID DATES THE ASSESSEE DID NOT ATT END NOR FIL ED ANY WRITTEN SUBMISSION . B UT THE FACTS REMAINED THAT THE LD. CIT(A) HAS ACCEPTED THAT THE ASSESSEE FILED THE LETTERS SEEKING ADJOURNMENT ON DATES OF HEARING . IT IS ALSO SEEN THAT IT IS NOT SPECIFICALLY MENTIONED BY THE LD. CIT(A) WHEN THE LA ST NOTICE WAS SERVED ON THE ASSESSEE AS LAST HEARING WAS FIXED ON 21 - 06 - 2013. IN THIS SITUATION, IN OUR OPINION, IN THE INTEREST OF JUSTICE , THE MATTER NEEDS TO BE SET ASIDE AND RESTORE D TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL ON MERIT A FTER HEARING THE ASSESSEE . N EEDLESS TO SAY CIT(A) IS DIRECTED TO GIVE A N OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO - O PERATE TO THE CIT(A) FOR EARLY DISPOSAL OF THE APPEAL. 3. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOW ED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 30 - 08 - 20 1 3 SD/ - SD/ - ( R . K . PAN DA ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 30 TH AUGUST, 20 1 3 COPY TO 1 ASSES SEE 2 DEPARTMENT 3 THE CIT(A) - II, NASHIK 4 THE CIT - II, NASHIK 5 THE DR, ITAT, B BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL , PUNE