Chandrika Bhupendra Lodaya, Pune V. Income-tax Officer, Ward - 7(3), Pune

ITA 1656/PUN/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1680 (ITAT-PUNE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-05-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revised return

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1656/PUN/2018 / ASSESSMENT YEAR : 2015-16 CHANDRIKA BHUPENDRA LODAYA, 19, CLOVER PARK, GYMKHANA ROAD, 49, VIMAN NAGAR, PUNE 411 014 PAN : ABFPL8319R VS. ITO, WARD-7(3), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A)-5, PUNE ON 05-06-2018 IN RELATION TO THE ASSESSMENT YEAR 2015-16. 2. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELEV ANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED EX PARTE QUA THE ASSESSEE. THE LD. AR SUBMITTED THAT AN INADEQUATE OPPORTUNITY OF HEARING WAS ALLOWED AT THE APPELLATE STAGE AND TH E LD. APPELLANT BY SHRI PRAYAG JHA RESPONDENT BY SHRI RAJESH GAWALI DATE OF HEARING 14-05-2019 DATE OF PRONOUNCEMENT 15-05-2019 ITA NO.1656/PUN/2018 CHANDRIKA BHUPENDRA LODAYA 2 CIT(A) IGNORED THE REVISED RETURN OF THE ASSESSEE. IT WA S, THEREFORE, PRAYED THAT ONE MORE OPPORTUNITY BE GRANTED. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. IN THE GIVEN CIRCUMSTANCES AND WITHOUT GOING INTO THE MERITS OF THE APPEAL, I SET-ASIDE THE IMPUGNE D ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MAY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 15 TH MAY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-5, PUNE 4. THE PR. CIT-4, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.1656/PUN/2018 CHANDRIKA BHUPENDRA LODAYA 3 DATE 1. DRAFT DICTATED ON 14-05-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 14-05-2019 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. *