Dhanlaxmi Nagari Sahakari Patsanstha Ltd, Satara V. Income-tax Officer, Ward - 4, Satara

ITA 1933/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3667 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISE OUT OF SEPARATE S 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 NOS.1933 & 1934/PUN/2018 / ASSESSMENT YEARS : 2012-13 & 2013-14 SHRI DHANLAXMI NAGARI SAHAKARI PATSANSTHA LTD., 482, MORYA ARCADE, SHANIWAR PETH, KARAD, DIST. SATARA 415 110 PAN : AAAAS5309M VS. ITO, WARD -4, SATARA/ ITO, WARD-1, SATARA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE TWO APPEALS BY THE ASSESSEE ARISE OUT OF THE SEPARATE ORDERS PASSED BY THE CIT(A)-4, PUNE ON 29-10 -2018 IN RELATION TO THE ASSESSMENT YEAR 2012-13 & 2013-14. SINC E COMMON ISSUE IS RAISED IN THESE APPEALS, I AM THEREFORE, PROCEEDING TO DISPOSE THEM OFF BY THIS CONSOLIDATED ORDER FO R THE SAKE OF CONVENIENCE. APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 19-02-2019 DATE OF PRONOUNCEMENT 20-02-2019 ITA NOS.1933 & 1934/PUN/2018 DHANLAXMI NAGARI SAHAKARI PATSANSTHA LTD., 2 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PAS SED THE ORDERS EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARIN G AND DECIDED THE APPEALS EX PARTE . IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTIC E WOULD MEET ADEQUATELY IF THE IMPUGNED ORDERS ARE SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEALS AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICA L 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 NOS.1933 & 1934/PUN/2018 DHANLAXMI NAGARI SAHAKARI PATSANSTHA LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-4, PUNE 4. THE PR. CIT-3, PUNE 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. *