Nitin Ghule, Pune V. Income-tax Officer, Ward - 14(1), Pune

ITA 1923/PUN/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1519 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 11-08-2017
• Result in Favour of: Assessee
• 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.1923/PUN/2017 / ASSESSMENT YEARS : 2013-14 SHRI NITIN GHULE, H.NO.615, AT KUNJIRWADI, SOLAPUR ROAD, TAL. HAVELI, PUNE 412 201 PAN : AIZPG5097J VS. ITO, WARD-14(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A)-7, PUNE ON 03-04-2017 IN RE LATION TO THE ASSESSMENT YEAR 2013-14. 2. WE HAVE HEARD BOTH THE SIDES GONE THROUGH THE RELEVAN T MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A) PA SSED EX PARTE ORDER QUA THE ASSESSEE DISMISSING THE APPEAL. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OBTAINING IN THE INSTAN T APPELLANT BY SHRI PRAMOD SHINGTE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 15-03-2019 DATE OF PRONOUNCEMENT 15-03-2019 ITA NO.1923/PUN/2017 NITIN GHULE 2 CASE, WE ARE OF THE CONSIDERED OPINION THAT IT WOULD BE I N THE FITNESS OF THINGS IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL AF RESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDINGLY. THE LD. AR HAS UNDER TAKEN TO APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY AS AND WHEN THE APPEAL IS FIXED FOR HEARING. IF AGAIN THE ASSESSEE DOES NOT CO- OPERATE, THE LD. CIT(A) WILL BE ENTITLED TO DRAW ADVERSE INFER ENCE AGAINST THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VI CE PRESIDENT PUNE; DATED : 15 TH MARCH, 2019 ITA NO.1923/PUN/2017 NITIN GHULE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-7, PUNE 4. 5. 6. THE PR. CIT-6, PUNE , , / DR B, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 15-03-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15-03-2019 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. *