Chandraprakash Motilal Sharma, Jalna V. Income-tax Officer, Ward - 1, Jalna

ITA 1739/PUN/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3661 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-01-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 18-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1739/PUN/2017 / ASSESSMENT YEAR : 2009-10 SHRI CHANDRAPRAKASH MOTILAL SHARMA, HOUSE NO.1-17-12, OPP. PEOPLES CO.OP.BANK, R.P. ROAD, JALNA 431203 PAN : AUSPS3138D VS. ITO, WARD -1, JALNA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-1, AURANGABAD ON 30-03-2017 IN RELATION TO THE ASSESSMENT YEAR 2009-10. 2. THERE IS A DELAY OF 29 DAYS IN PRESENTING THE APPEAL BEFORE THE TRIBUNAL. THE ASSESSEE FILED AN AFFIDAVIT DATED 15-02-2019 EXPLAINING THE REASON FOR DELAY. I AM SATISFIE D APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 19-02-2019 DATE OF PRONOUNCEMENT 20-02-2019 ITA NO.1739/PUN/2017 SHRI CHANDRAPRAKASH MOTILAL SHARMA 2 WITH THE REASON SO GIVEN. ACCORDINGLY, THE DELAY IS CONDONE D AND THE APPEAL IS ADMITTED FOR DISPOSAL. 3. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE AO PASSED THE ORDER EX- PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE AO DID NOT GIVE PROPER OPPORTUNITY OF HEARING AND DECIDED THE APPE AL EX PARTE . IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT 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 ORDER ACCORDINGLY AND DIRECT THE AO TO MAKE THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWIN G A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH FEBRUARY, 2019 SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 20 TH FEBRUARY, 2019 ITA NO.1739/PUN/2017 SHRI CHANDRAPRAKASH MOTILAL SHARMA 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 19-02-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19-02-2019 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. *