Tajkhan Amirkhan Pathan, Latur V. Income-tax Officer, Ward - 2, Latur

ITA 1700/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3723 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUN; M K VERMA ITA NOS
• Assessee Lawyers: PRAMOD JADHAV
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.1698/PUN/2018 / ASSESSMENT YEAR : 2010-11 GAFARKHAN AMIRKHAN PATHAN, LABOUR COLONY, MADANE NAGAR, LATUR- 413512. PAN : BRDPP4480N ....... / APPELLANT / V/S. ITO, WARD- 2, LATUR. / RESPONDENT . / ITA NO.1699/PUN/2018 / ASSESSMENT YEAR : 2010-11 HAYATKHAN AMIRKHAN PATHAN, LABOUR COLONY, MADANE NAGAR, LATUR- 413512. PAN : BRDPP4481P ....... / APPELLANT / V/S. ITO, WARD- 2, LATUR. / RESPONDENT . / ITA NO.1700/PUN/2018 / ASSESSMENT YEAR : 2010-11 TAJKHAN AMIRKHAN PATHAN, LABOUR COLONY, MADANE NAGAR, LATUR- 413512. PAN : BRDPP4419B ....... / APPELLANT / V/S. ITO, WARD- 2, LATUR. / RESPONDENT ASSESSEE BY : SHRI PRAMOD JADHAV REVENUE BY : SHRI M. K. VERMA 2 ITA NOS.1698, 1699 & 1700/PUN/2018 / DATE OF HEARING : 06.02.2019 / DATE OF PRONOUNCEMENT : 07.02.2019 / ORDER PER D. KARUNAKARA RAO, AM: THERE ARE THREE APPEALS UNDER CONSIDERATION. ALL THESE APPEALS RELATE TO THE SAME GROUP OF FAMILY FILED WITH COMMON GROUNDS OF APPEAL FOR THE ASSESSMENT YEAR 2010-11. 2. WITHOUT GOING TO THE GROUNDS OF APPEAL, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BROUGHT OUR ATTENTION TO THE ASSESSMENT ORDERS MENTIONED THAT THE SAME ARE EX-PARTE ORDERS MADE U/S 144 R.W.S. 147 OF THE ACT. FURTHER, HE MENTIONED THAT THE ASSESSEES COULD NOT APPEAR BEFORE THE CIT(A) WITH JUSTIFIABLE REASONS, THEREFORE, THE APPEALS WERE ADJUDICATED EX-PARTE . ON THESE FACTS, LD. COUNSEL MADE A STATEMENT AT BAR THAT THIS TIME THE ASSESSEE WILL MAKE PROPER REPRESENTATION BEFORE THE LOWER AUTHORITIES AND PLEADED FOR GRANT OF ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 3. CONSIDERING THE ABOVE FACTS AS WELL AS OBJECTION OF THE LD. DR FOR THE REVENUE, WE ARE OF THE OPINION THAT THE RIGHT OF FILING THE APPEAL IS GRANTED BY THE STATUTE TO THE ASSESSEE-TAXPAYERS. IN THIS CASE, THE ASSESSEES WANT TO INVOKE THE SAID RIGHT AND PAID THE APPEAL FEES IN THIS REGARD CONVEYING THEIR SERIOUSNESS OF PURSUING THE ISSUES IN THE APPEALS. THEREFORE, WE ARE OF THE OPINION THAT AN OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEES UNDER CONSIDERATION. ACCORDINGLY, WE REMAND ALL THE ISSUES RAISED BY THE ASSESSEES IN THEIR RESPECTIVE APPEALS TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. THE ASSESSING OFFICER SHALL GRANT A REASONABLE OPPORTUNITY OF 3 ITA NOS.1698, 1699 & 1700/PUN/2018 BEING HEARD TO THE ASSESSEES. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEES IN ALL THE THREE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, ALL THE THREE APPEALS OF THE RESPECTIVE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 07 TH FEBRUARY, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 07 TH FEBRUARY, 2019 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-2, AURANGABAD; 4. THE CCIT, NASHIK; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.