Shahu Nagari Sahakari Pat Sanstha Ltd, Kolhapur V. Income-tax Officer, Ward - 1(2), Kolhapur

ITA 2117/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2433 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS ARISING OUT OF DATED PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.2117/PUN/2017 / ASSESSMENT YEAR : 2013-14 SHAHU NAGARI SAHAKARI PAT SANSTHA LTD., A/P. VADANGE, TAL. KARVEER, KOLHAPUR PAN : AAAAS6704L VS. ITO, WARD-1(2), KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDER DATED 20-06-2017 PASSED BY THE CIT(A)-1, KOLHAPUR, IN RELATION TO THE A.Y. 2013-14. 2. I HAVE BOTH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX- PARTE QUA THE ASSESSEE . THE ASSESSEE HAS RAISED A GROUND THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARING TO APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 12-11-2018 DATE OF PRONOUNCEMENT 13 -11-2018 ITA NO.2117/PUN/2017 SHAHU NAGARI SAHAKARI PAT SANSTHA LTD., 2 THE ASSESSEE. IN VIEW OF THE FOREGOING FACTS, I AM OF TH E CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS MADE CLEAR THAT IN SUCH FRESH PROCEEDINGS , THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY FRESH EVIDENCE IN SUPP ORT OF ITS CASE, AS DESIRED EXPEDIENT. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH NOVEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 13 TH NOVEMBER, 2018 ITA NO.2117/PUN/2017 SHAHU NAGARI SAHAKARI PAT SANSTHA LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, KOLHAPUR 4. / THE PR. CIT-1, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.2117/PUN/2017 SHAHU NAGARI SAHAKARI PAT SANSTHA LTD., 4 DATE 1. DRAFT DICTATED ON 12-11-18 2. DRAFT PLACED BEFORE AUTHOR 12-11-18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER - 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. - 5. APPROVED DRAFT COMES TO THE SR.PS/PS 12-11-18 6. KEPT FOR PRONOUNCEMENT ON 13-11-18 7. FILE SENT TO THE BENCH CLERK 13-11-18 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *