Dr. Atul Madhukar Jogalekar, Kolhapur V. Deputy Commissioner of Income-tax, (CPC) - TDS, Ghaziabad

ITA 1737/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2339 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: TDS
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH , B PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI PARTHA SARATHI CHAUDHURY , J UDICIAL MEMBER . / ITA NO. 1737 / PUN /201 7 / ASSESSMENT YEAR : 20 1 3 - 1 4 DR. AT UL MADHUKAR JOGALEKAR PRAGATI NETRA RUGNALAYA, 9 TH LANE, RAJARAMPURI, KOLHAPUR 416008 PAN: AA QPJ2202B VS. DCIT, CENTRALIZED PROCESSING CELL - TDS, GAZIABAD APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 1 , KOLHAPUR ON 15 - 0 7 - 201 6 IN RELATION TO THE ASSESSMENT YEAR 2013 - 14. 2. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. WHEN THE CASE WAS E ARLIER FIXED FOR HEARING ON SEVERAL DATES, THE ASSESSEE REMAINED UNREPRESENTED AND ALSO DID NOT APPEAR IN PERSON. UNDER SUCH CIRCUMSTANCES, WE ARE PROCEEDING TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE. ASSESSEE BY NONE REVENUE BY SHRI SUDHEDU DAS DATE OF HEARING 28 - 0 6 - 2021 DATE OF PRONOUNCEMENT 28 - 0 6 - 2021 ITA NO. 1737 /PUN/201 7 DR. ATUL MADHUKAR JOGALEKAR 2 3 . THE ASSESSEE , THROUGH GROUNDS OF APPEAL , HAS, INTER ALIA, CHALLENGED THE PASSING OF THE EX - PARTE ORDER BY THE LD. CIT(A) WITHOUT GRANTING PROPER OPPORTUNITY OF HEARING. 4 . WE HAVE HEARD THE LD. DR THROUGH VIRTUAL COURT AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE L D. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE BASED ON MATERIAL ON RECORD . IN VIEW OF THE AFORENOTED PECULIAR FACTS OBTAINING IN THE EXTANT CASE AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTION TO THE GRANTING OF OPPORTUNITY OF HEARING TO THE ASSESSEE, WE ARE OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF THE 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 APPEAL AFRESH ON MERITS AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JUNE , 2021. SD/ - SD/ - ( PARTHA SARATHI CHAUDH URY ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 28 TH JUNE , 2021 GCVSR ITA NO. 1737 /PUN/201 7 DR. ATUL MADHUKAR JOGALEKAR 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT (A) - 1 , KOLHAPUR 4. 5. 6. THE CIT - 1 , KOLHAPUR DR, ITAT, B BENCH, PUNE / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 28 - 0 6 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 28 - 0 6 - 2021 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. *