VIKAS JAGANNATH POL, KONDHWA V. ITO WARD 11(2) , SWARGATE

ITA 1884/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5545 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Application of stay; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER ITA NO. 1884 /PUN/201 9 AND SA NO.05/PUN/2020 / ASSESSMENT YEAR : 201 4 - 15 DR. VIKAS J. POL, A/1/5, RANGRIHA CHS, SALUNKHE VIHAR ROAD, KONDHWA, PUNE 411048 PAN : AGIPP7216P ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 11 (2), PUNE / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI A SIF KARMALI / DATE OF HEARING : 3 0 - 09 - 2020 / DATE OF PRONOUNCEMENT : 05 - 10 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 23 - 09 - 2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 , PUNE [CIT(A)] FOR ASSESSMENT YEAR 2014 - 15 WHEREIN HE CONFIRMED THE ORDER OF ASSESSING OFFICER EX - PARTE OF ASSESSEE. 2 ITA NO . 1884/PUN/2019 & SA NO. 05/PUN/2020, A.Y. 2014 - 15 2. WE FIND THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THUS, THE ASSESSEE CALLED ABSENT AND SET EX - P ARTE. THEREFORE WE PROCEED TO DISPOSE OF THE CASE BY HEARING THE LD. DR AND MATERIAL AVAILABLE ON RECORD. 3. WE FIND THAT THE ASSESSEE IS A DENTAL SURGEON. THE AO DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS . 71,65,369/ - AS AGAINST THE RETURNED INC OME OF RS. 8,73,869/ - . AGAINST THE ORDER OF AO, THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A) WHEREIN WE NOTE THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE THE GROUNDS RAISED IN FIRST APPELLATE PROCEEDINGS. 4. WE HAVE PERUSED THE CASE R ECORDS AND HEARD THE LD. DR. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTION. IT IS, THEREFORE, CLEAR THAT RIGHTS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED UPON ON MERITS. WE ARE OF THE CONSIDER ED VIEW THAT ONE MORE OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS SO THAT JUSTICE CAN BE DELIVERED. 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE CIT(A) WITH EVIDENCES, IF ANY, TO REPRESENT HIS CASE ON MERITS. 3 ITA NO . 1884/PUN/2019 & SA NO. 05/PUN/2020, A.Y. 2014 - 15 6. IN VIEW OF THE DISPOSAL OF APPEAL O F ASSESSEE IN RESTORING THE SAME TO THE FILE OF CIT(A), THE STAY APPLICATION FILED BY THE ASSESSEE BECOMES INFRUCTUOUS. 7. IN THE RESULT, THE APPEAL OF ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES AND STAY APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH OCTOBER, 2020 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 05 TH OCTOBER, 2020. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1 , PUNE 4. THE PR. CIT - 1 , PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE