SMT VASUNDHARA RAJENDRA BADE, KOLHAPUR V. ACIT CIRCLE 2, KOLHAPUR

ITA 2007/PUN/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1690 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 16-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

आयकर अपीलीय अिधकरण “बी” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM आयकर अपील सं. / ITA No.2007/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year : 2016-17 Smt. Vasundhara Rajendra Bade, 164E, 8 th Lane, Rajarampuri, Kolhapur- 416008. PAN : AAMPB6011E .......अपीलाथᱮ / Appellant बनाम / V/s. ACIT, Circle- 2, Kolhapur. ......ᮧ᭜यथᱮ / Respondent Assessee by : Shri M. K. Kulkarni Revenue by : Shri Piyush Kumar Singh Yadav सुनवाई कᳱ तारीख / Date of Hearing : 03.02.2022 घोषणा कᳱ तारीख / Date of Pronouncement : 04.02.2022 आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal is against the order of ld. Commissioner of Income Tax (Appeals)- 2, Kolhapur [‘CIT(A)’ for short] dated 27.11.2019 for the assessment year 2016-17. 2. In this case, the ld. CIT(A) passed order based on the written submissions of the appellant. Due to some reasons, neither the appellant nor her Representative could appear before the ld. CIT(A) to explain the case. The ld. AR submitted that the case may kindly be set aside to the file of the ld. CIT(A) for fresh adjudication after giving opportunity to the assessee as the assessee could not appear before the ld. CIT(A). The ld. AR emphatically stated that certain facts needs to be explained to the ld. CIT(A) based on the documents. The ld. DR has not objected to setting aside the case to the file of the ld. CIT(A) for fresh adjudication. 2 ITA No.2007/PUN/2019 3. In this case, it is a fact that no one has appeared before the ld. CIT(A) during the appellate proceedings. The assessee has made only some written submissions before the ld. CIT(A). In any quasi judicial proceedings, sufficient opportunity of hearing should be given, but in this case, no personal hearing has been conducted. It is a settled legal proposition that if any order by a judicial or a quasi-judicial authority or for that matter an administrative authority is passed which is adverse to the party, implicitly by reading the rules of natural justice into it a responsibility is cast on the authority passing the order to give a reasonable opportunity of being heard to the person. The importance of the said rule cannot be over-emphasized. Therefore, in the interest of justice, the case is set aside to the file of ld. CIT(A) for fresh adjudication after giving opportunity to the assessee of personal hearing. The assessee is directed to remain present either personally or through AR and present her case before the ld. CIT(A). 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 04 th day of February, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 04 th February, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-2, Kolhapur. 4. The Pr. CIT, Kolhapur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.