Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 8460 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-07-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
04-03-2020
Assessment Year
2008-2009
Appeal Filed On
06-02-2019
Judgement Text
, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.210/PUN/2019 / ASSESSMENT YEAR : 2008-09 PANKAJ SUMATILAL SHAH, SHOP NO.1, 2, 3, DHANLAXMI SOCIETY, 796, SADASHIV PETH, PUNE-411030. PAN: ACGPS6030E .. /APPLICANT / V/S. ITO, WARD-3(2), PUNE. .. / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI ALOK MALVIYA / DATE OF HEARING : 07.07.2020 / DATE OF PRONOUNCEMENT : 09.07.2020 / ORDER PER S. S. VISWANETHRA RAVI, JM: THE ABOVE-SAID APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 12.06.2018 PASSED BY THE CIT(A)-5, PUNE FOR A.Y. 2008-09 WHEREIN, THE CIT(A) CONFIRMED THE ORDER OF THE ASSESSING OFFICER EX-PARTE OF THE ASSESSEE. 2. WE FIND THIS APPEAL WAS FILED WITH THE DELAY OF 130 DAYS. FOR CONDONING THE SAID DELAY, THE ASSESSEE FILED DELAY CONDONATION PETITION DATED 19.06.2020. UPON PERUSING THE SAME AND HEARING BOTH THE PARTIES, WE NOTE THAT THE 2 ITA NO.210/PUN/2019 ASSESSEE HAS MADE OUT SUFFICIENT REASONS FOR CONDONING THE DELAY AND IN VIEW OF THE SAME, WE CONDONE THE DELAY OF 130 DAYS IN FILING OF THE APPEAL. 3. BRIEF FACTS RELATING TO THE APPEAL THAT THE ASSESSEE FILED THE RETURN OF INCOME DECLARING TOTAL LOSS OF RS.9,19,492/-. UNDER SCRUTINY, THE ASSESSING OFFICER ASSESSED THE TOTAL INCOME OF THE ASSESSEE AT RS.10,03,220/- INTER-ALIA MAKING THE ADDITIONS U/S 14A OF THE ACT AND FOR NOT GIVING PROPER EXPLANATION REGARDING THE WILL. THE CIT(A) CONFIRMED THE SAME. 4. THE CONTENTION OF THE LD. AR, SMT. DEEPA KHARE IS THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE HIS CASE BEFORE THE CIT(A) AND THE CIT(A) DISPOSED OF APPEAL EX-PARTE OF THE ASSESSEE AND PRAYED TO REMAND THE MATTER TO THE FILE OF CIT(A). 5. ON THE OTHER HAND, LD. DR, SHRI ALOK MALVIYA VEHEMENTLY OPPOSED THE SAME AND SUBMITTED THAT IT IS NOT AN EX-PARTE ORDER. THE CIT(A) DECIDED THE ISSUES BASED ON THE WRITTEN SUBMISSION FILED BY THE ASSESSEE BEFORE HIM AND REFERRED TO THE RELEVANT PARAGRAPHS OF THE IMPUGNED ORDER IN THIS REGARD. 6. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS NO OPPORTUNITY TO THE ASSESSEE IN THE FIRST APPELLATE PROCEEDINGS BEFORE THE CIT(A), WHEREIN, AS HAS BEEN NOTED IN THE ASSESSMENT ORDER BY THE ASSESSING OFFICER THAT THE ASSESSEE COULD NOT GIVE PROPER EXPLANATION REGARDING THE WILL. THEREFORE, CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND TAKING INTO CONSIDERATION OF THE SUBMISSION OF LD. AR, IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS AT LIBERTY TO FILE 3 ITA NO.210/PUN/2019 EVIDENCE, IF ANY, IN SUPPORT OF HIS CONTENTION. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 09 TH DAY OF JULY, 2020. SD/- SD/- ( R. S. SYAL ) ( S. S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 09 TH JULY, 2020 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-5, PUNE; 4. THE PR. CIT-4, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.
