Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 3665 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-02-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2013-2014
Appeal Filed On
28-12-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1962/PUN/2018 / ASSESSMENT YEAR : 2013-14 M/S. STRUDCOM CONSULTANTS PVT. LTD., 19/20, KISHORI PARK HSG. SOCIETY, ERANDWANA, PUNE 411 038 PAN :AAGCS6060B VS. ITO, WARD -6(2), PUNE (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)-4, PUNE ON 11-09-2018 IN R ELATION TO THE ASSESSMENT YEAR 2013-14. 2. THERE IS A DELAY OF 47 DAYS IN PRESENTING THE APPEAL BEFORE THE TRIBUNAL. THE LD. AR EXPLAINED THE REASONS FOR DELAY. I AM SATISFIED WITH THE REASONS SO GIVEN. ACCORDIN GLY, 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.1962/PUN/2018 M/S. STRUDCOM CONSULTANTS PVT. LTD., 2 3. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PA SSED THE ORDER 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 APPEAL 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 ORDER IS SET-ASIDE AN D THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL 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.1962/PUN/2018 M/S. STRUDCOM CONSULTANTS PVT. 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. *
