M/s. Mayakka Construction, Sangli V. Income-tax Officer, Ward - 2(4), Sangli

ITA 1926/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3677 (ITAT-PUNE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 20-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1926/PUN/2018 / ASSESSMENT YEAR : 2008-09 M/S. MAYAKKA CONSTRUCTION, HINGANGAON KHURD, TAL. KADEGAON, DIST. SANGLI PAN : AACFM3272A VS. ITO, WARD -2(4), SANGLI (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A)-1, KOLHAPUR ON 15-10-2018 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. THERE IS A DELAY OF ONE DAY IN PRESENTING THE APPEAL BEFORE THE TRIBUNAL. THE LD. AR EXPLAINED THE REASON FOR DELAY. I AM SATISFIED WITH THE REASON SO GIVEN. ACCORDINGLY , THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR DISPOSA L. APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 19-02-2019 DATE OF PRONOUNCEMENT 20-02-2019 ITA NO.1926/PUN/2018 M/S. MAYAKKA CONSTRUCTION 2 3. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE AO AS WELL AS THE LD . CIT(A) HAVE PASSED THE ORDERS EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE AO/CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARING AND DETERMINED THE ISSUES EX PARTE . IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF A O. I ORDER ACCORDINGLY AND DIRECT THE AO TO MAKE THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH FEBRUARY, 2019 SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 20 TH FEBRUARY, 2019 ITA NO.1926/PUN/2018 M/S. MAYAKKA CONSTRUCTION 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, KOLHAPUR 4. THE PR. CIT-1, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 19-02-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19-02-2019 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. *