Smt. Malati M. Yadav, Ahmednagar V. Income-tax Officer, Ahmednagar

ITA 1756/PUN/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 72291 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 18-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Assessee Lawyers: V L JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER S.A. NO. 180/PN/2013 ARISING OUT OF ITA NO.1756/PN/2013 (ASSTT. YEAR: 2008-09) AND ITA NO.1756/PN/2013 (ASSTT. YEAR: 2008-09) SMT. MALATI M. YADAV K.V. ROAD, WARD NO.2, TAL. SHRIRAMPUR, DIST. AHMEDNAGAR PAN:ABHPY7672G APPLICANT VS. ITO, WARD -4, AHMEDNAGAR RESPONDENT APPLICANT BY : SHRI V.L. JAIN RESPONDENT BY : SHRI P.L. PATHADE DATE OF HEARING : 08-11-2013 DATE OF PRONOUNCEMENT : 08-11-2013 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS STAY PETITION HAS BEEN FILED BY ASSESSEE ARIS ING OUT OF ASSESSEES APPEAL FILED IN ITA NO.1756/PN/2013 F OR A.Y. 2008-09 FOR STAY OF THE INTERIM DEMAND. WE ARE DEC IDING BOTH THE STAY PETITION AS WELL AS ASSESSEES APPEAL AS UNDER: 2. THE LEARNED AUTHORIZED REPRESENTATIVE POINTED O UT THAT CIT(A) HAS PASSED EXPARTE ORDER IN SPITE OF SPECIFI C REQUEST FOR ADJOURNMENT AT THE RELEVANT POINT OF TIME. IN FACT, CIT(A) HAS DISMISSED THE APPEAL BY OBSERVING AS UNDER: 2.2 DURING THE DAY OF HEARING, NO ONE ATTENDED NOR ANY REQUEST FOR ADJOURNMENT OF THE CASE WAS RECEIVED. TILL TODAY THE APPELLANT HAS NOT COME WITH REQUEST TO GR ANT DATE FOR HEARING. IN THESE CIRCUMSTANCES, IT IS CL EAR THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF A PPEAL. IT SHOWS THAT CIT(A) HAS NOT PASSED A SPEAKING ORD ER WHICH IS NOT JUSTIFIED. IN VIEW OF ABOVE NON-SPEAK ING EXPARTE ORDER OF THE CIT(A), THE SAID ORDER IS SET ASIDE AN D MATTER IS RESTORED TO CIT(A) WITH A DIRECTION TO DECIDE THE S AME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEA RING TO ASSESSEE. SINCE WE ARE RESTORING THE ISSUE ON PREL IMINARY, SO WE ARE REFRAINING TO COMMENT ON MERIT OF THE ISSUE AT HAND. SINCE WE HAVE SET ASIDE THE ORDER OF CIT(A) AS INDI CATED ABOVE, THE STAY PETITION IN QUESTION GOES ACADEMIC. 3. IN THE RESULT, THE STAY PETITION IS DISMISSED BE ING ACADEMIC AND ASSESSEES APPEAL IS ALLOWED FOR STATI STICAL PURPOSES AS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 8 TH NOVEMBER 2013. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YADA V) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 8 TH NOVEMBER 2013 GCVSR COPY TO:- 1) ASSESSEE, 2) THE DEPARTMENT 3) THE CIT(A)-IT/TP, PUNE 4) THE CIT-IT/TP, PUNE 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE //TRUE COPY// BY ORDER SR. PRIVATE SECRETARY, ITAT PUNE BENCHES, PUNE