Shahnaz Ali Mohammad Somjee L/h, Late Shari. Tajuddin M. Somjee, Pune V. Addl.Commissioner of Income-tax, Range -2, Pune

ITA 183/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4165 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-01-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 183/PUN/2019 नधा रण वष / Assessment Year : 2011-12 Shahnaz Ali Mohammad Somjee, L/H of Shri Tajuddin M.Somjee, The Imperial, NIBM Road, Kondhwa, Khurd, Pune 411 048 PAN : ACQPS5642E Vs. Addl.CIT, Range-2, Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 01-08-2018 passed by the CIT(A)-5, Pune in relation to the assessment year 2011-12. 2. There is a delay of 37 days in filing this appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay. We are satisfied with the reasons. The delay is condoned and the appeal is admitted for hearing. 3. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the Assessee by None Revenue by Shri M. Jasnani Date of hearing 20-04-2022 Date of pronouncement 21-04-2022 ITA No. 183/PUN/2019 Shahnaz Ali Mohammad Somjee 2 assessee despite notice. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal in limine without going into its merits. The ld. CIT(A) was obliged to dispose of the appeal on merits even if the assessee did not participate in proceedings before him. Under such circumstances, we are of the considered 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 after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21 st April, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 21 st April, 2022 Satish ITA No. 183/PUN/2019 Shahnaz Ali Mohammad Somjee 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A)-5, Pune 4. 5. The Pr.CIT-4, Pune िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 20-04-2022 Sr.PS 2. Draft placed before author 21-04-2022 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. *