Alok Arun Sheth, Pune V. Deputy Commissioner of Income-tax, Circle - 5, Pune

ITA 1970/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1759 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 31-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1970/PUN/2018 / ASSESSMENT YEAR : 2015-16 SHRI ALOK ARUN SHETH, S.NO.45/4, SHETH HOUSE, OPP. DEVDUTTA CO-OP. HOUSING SOCIETY OF D.P. ROAD, KARVE NAGAR, PUNE 411 052 PAN : BAAPS4642F VS. DCIT, CIRCLE-5, 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)-4, PUNE ON 24-10-2018 IN RELATION TO THE ASSESSMENT YEAR 2015-16. 2. I HAVE HEARD BOTH THE SIDES GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A) PASS ED EX PARTE ORDER QUA THE ASSESSEE DISMISSING THE APPEAL. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES APPELLANT BY SHRI PRATHAMESH BORKAR RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 20-03-2019 DATE OF PRONOUNCEMENT 20-03-2019 ITA NO.1970/PUN/2018 SHRI ALOK A. SHETH 2 OBTAINING IN THE INSTANT CASE, I AM OF THE CONSIDERED OPINION THAT IT WOULD BE IN 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 AFRESH AS PER LAW AFTER ALLOWING REASONA BLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDING LY. THE LD. AR HAS UNDERTAKEN TO APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY AS AND WHEN THE APPEAL IS FIXED FOR HEARIN G. IF AGAIN THE ASSESSEE DOES NOT CO-OPERATE, THE LD. CIT(A) WILL BE ENTITLED TO DRAW AN ADVERSE INFERENCE AGAINST THE ASSESSE E. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 20 TH MARCH, 2019 ITA NO.1970/PUN/2018 SHRI ALOK A. SHETH 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 20-03-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 20-03-2019 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. *