KANCHAN BAJIRAO NIKAM, PUNE V. DCIT, CIRCLE-12, PUNE

ITA 2109/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9112 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.2109/PUN/2019 / ASSESSMENT YEAR : 2011-12 KANCHAN BAJIRAO NIKAM, 8/997, SALUNK SMARAN, SATSANG HOUSING SOCIETY, NAVI PETH, NEAR VAIKUNTH, PUNE 411 030. PAN : ABWPN5362L. VS. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-12, PUNE. (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A), PUNE-5, PUNE ON 20.06.2019 IN RELATION TO THE ASSESSMENT YEAR 2011-12. 2. WE HAVE HEARD THE LD. DR THROUGH VIRTUAL COURT AND GON E THROUGH THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEAR ANCE FROM THE SIDE OF THE ASSESSEE. HENCE, WE ARE PROCEEDIN G TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE. APPELLANT BY NONE RESPONDENT BY MS. NISHTHA TIWARI & MS. SHRADDHA NICHAL. DATE OF HEARING 30-07-2020 DATE OF PRONOUNCEMENT 31 -07-2020 ITA NO.2109/PUN/2019 KANCHAN BAJIRAO NIKAM 2 3. IT IS SEEN THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-ATTENDANCE . IN OUR OPINION, THE LD. CIT(A) HAS NO SUCH POWER TO DISMISS AN APPEAL OF THE ASSESSEE IN LIMINE . EVEN IF THE ASSESSEE DOES NOT APPEAR, HE IS BOUND TO DISPOSE OF THE APPEAL ON MERITS. HE CANNOT DISMISS THE APPEAL FOR WANT OF REPRESE NTATION FROM THE SIDE OF THE ASSESSEE. IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE EXTANT CASE, WE ARE OF THE OPINION THAT IT WO ULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET-ASIDE AND THE M ATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPO SE OF THE APPEAL AFRESH ON MERITS AS PER LAW AFTER ALLOWING A REAS ONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDIN GLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SYA L) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 31 ST JULY, 2020 YAMINI ITA NO.2109/PUN/2019 KANCHAN BAJIRAO NIKAM 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-5, PUNE 4. THE PR. CIT, PUNE-4, PUNE. 5. , , / DR A, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 30-07-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 30-07-2020 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.