Imroz Khan Mohiyoddin Khan, Nanded V. Income-tax Officer, Ward - 3(2), Nanded

ITA 1667/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0666 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1667/PUN/2017 / ASSESSMENT YEAR : 2009-10 IMROZ KHAN MOHIYODDIN KHAN, HOUSE NO.1847, HATAI PURA, KANDHAR, TALUKA KANDHAR, DIST. NANDED PAN : BAXPK0376H VS. ITO, WARD-3(2), NANDED (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-1, AURANGABAD ON 20-03-2017 IN RELATION TO THE ASSESSMENT YEAR 2009-10. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. IT IS SEEN THAT THE AO HAS PASSED THE ORDER EX-PARTE QUA THE ASSESSEE AND THE LD. CIT(A) PASSED THE IMPUGNED ORDER WITHOUT OBTAINING REMAND REPORT FROM THE AO . IN VIEW APPELLANT BY NONE RESPONDENT BY SHRI RAJESH GAWALI DATE OF HEARING 03-12-2018 DATE OF PRONOUNCEMENT 04-12-2018 ITA NO.1667/PUN/2017 IMROZ KHAN MOHIYODDIN KHAN 2 OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION T HAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I OR DER ACCORDINGLY AND DIRECT THE AO TO MAKE THE ASSESSMENT AFRES H AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS MADE CLEAR THAT IN SUCH FRESH PROCEEDINGS , THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY FRESH EVIDENCE IN SUPP ORT OF HIS CASE, AS DESIRED EXPEDIENT. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH DECEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 04 TH DECEMBER, 2018 ITA NO.1667/PUN/2017 IMROZ KHAN MOHIYODDIN KHAN 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, AURANGABAD 4. / THE PR. CIT-1, AURANGABAD 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 03-12-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 03-12-18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *