Maulee Milk And Products Private Limited, Ahmednagar V. Income-tax Officer, Ward - 2, Ahmednagar

ITA 1759/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0572 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.1759/PUN/2018 / ASSESSMENT YEAR : 2015-16 MAULEE MILK AND PRODUCTS PRIVATE LIMITED, GOVT. NO.16/2/1/A/P AT- VADALA BAHIROBA, TAL-NEWASA, AHMEDNAGAR-414602. PAN : AAECM0584E . /APPELLANT VS. ITO, WARD- 2, AHMEDNAGAR. . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SHRI M. K. VERMA / DATE OF HEARING : 12.02.2019 / DATE OF PRONOUNCEMENT: 01.03.2019 / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-2, PUNE DATED 20.09.2018 FOR THE ASSESSMENT YEAR 2015-16. 2. BEFORE ME, THERE WAS NONE TO REPRESENT THE ASSESSEE. WITHOUT GOING TO THE GROUNDS OF APPEAL ON MERITS, I FIND THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) AND, THEREFORE, THE APPEAL WAS ADJUDICATED EX-PARTE BY THE CIT(A). CONSIDERING THE FACTS AND PERUSED THE MATERIAL AVAILABLE ON RECORD, I AM OF THE OPINION THAT THE RIGHT OF FILING THE APPEAL IS GRANTED BY THE STATUTE TO THE ASSESSEE-TAXPAYERS. IN THIS CASE, THE ASSESSEE INVOKED THE SAID RIGHT AND PAID THE APPEAL FEES IN THIS REGARD CONVEYING HIS SERIOUSNESS OF PURSUING THE APPEAL. THEREFORE, IN THE INTEREST OF PRINCIPLE OF NATURAL ITA NO.1759/PUN/2018 - 2 - JUSTICE, I AM OF THE OPINION THAT AN OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE UNDER CONSIDERATION. ACCORDINGLY, I REMAND ALL THE ISSUES RAISED BY THE ASSESSEE IN HIS APPEAL TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. THE ASSESSING OFFICER SHALL GRANT A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 01 ST DAY OF MARCH, 2019. SD/- (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 01 ST MARCH, 2019. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-2, PUNE; 4. THE PR. CCIT, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE