Koyana Krushak Seva Sahakari Sanstha Limited, Satara V. Income-tax Officer, Ward - 1, Satara

ITA 166/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1678 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-05-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CITA PUNE DATED; RESPECTIVELY IN
• Assessee Lawyers: ARISE OUT OF EX PARTE S PASSED
• Section: 205

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NOS.166 & 167/PUN/2019 / ASSESSMENT YEARS : 2013-14 & 2014-15 KOYANA KRUSHAK SEVA SAHAKARI SANSTHA LTD., AT & POST MALHAR PETH, TAL. PATAN, DIST. SATARA 415 205 PAN : AAAAK0397F VS. ITO, WARD-1, SATARA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE TWO APPEALS BY THE ASSESSEE ARISE OUT OF THE EX PARTE ORDERS PASSED BY THE CIT(A)-4, PUNE DATED 18-09-2018 & 10-10-2018 RESPECTIVELY IN RELATION TO THE ASSESSMENT YEARS 2013-14 & 2014-15. 2. I HAVE HEARD THE LD. DR AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A) PASSED THE EX PARTE ORDERS QUA THE ASSESSEE DISMISSING THE APPEALS. CONSIDERING THE APPELLANT BY NONE RESPONDENT BY SHRI RAJESH GAWALI DATE OF HEARING 14-05-2019 DATE OF PRONOUNCEMENT 15-05-2019 ITA NOS. 166 & 167/PUN/2019 KOYANA KRUSHAK SEVA SAHAKARI SANSTHA LTD., 2 TOTALITY OF THE FACTS AND CIRCUMSTANCES OBTAINING IN THE INSTANT APPEALS, I AM OF THE CONSIDERED OPINION THAT IT WOULD BE IN THE FITNESS OF THINGS IF THE IMPUGNED ORDERS ARE SET-ASIDE AN D THE MATTERS ARE RESTORED TO THE FILE OF LD. CIT(A) FOR DECIDING THE AP PEALS AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. 3. IN THE RESULT, BOTH THE APPEALS ARE 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)-4, 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 ITA NOS. 166 & 167/PUN/2019 KOYANA KRUSHAK SEVA SAHAKARI SANSTHA LTD., 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. *