Shree Gajanan Milk Transport Co-Operative Society LImited, Pune V. Deputy Commissioner of Income-tax, Circle - 6-Pune, Pune

ITA 1632/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3193 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 24-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1632/PUN/2019 / ASSESSMENT YEAR : 2008-09 SHREE GAJANAN MILK TRANSPORT CO-OPERATIVE SOCIETY LIMITED, S.NO.47/5/3, PUNE SATARA ROAD, NEAR BHAPKAR PETROL PUMP, PUNE 411 009 PAN : AAAAS2031E VS. DCIT, CIRCLE-6, PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-13, PUNE ON 29-08-2019 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE AND DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-ATTENDANCE ALONE . THE LD. AR VIDE APPELLANT BY SHRI SACHIN JAISWAL RESPONDENT BY SHRI RAJEEV RANJAN DATE OF HEARING 09-03-2020 DATE OF PRONOUNCEMENT 09-03-2020 ITA NO.1632/PUN/2019 SHREE GAJANAN MILK TRANSPORT CO-OPERATIVE SOCIETY LIMITED 2 GROUND NO.1 HAS ASSAILED THE PASSING OF THE EX PARTE ORDE R BY THE LD. CIT(A) WITHOUT AFFORDING AN OPPORTUNITY OF BEING HEARD. FURTHER, HE SUBMITTED THAT THE CIT(A) HAS NO POWER TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE EXTA NT CASE, I AM OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF TH E IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEA L AFRESH ON MERITS AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDING LY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH MARCH, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 09 TH MARCH, 2020 ITA NO.1632/PUN/2019 SHREE GAJANAN MILK TRANSPORT CO-OPERATIVE SOCIETY LIMITED 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-13, PUNE 4. THE PR. CIT-3, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 09-03-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 09-03-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -- JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -- JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *