Jugraj Chandulal Parmar, Pune V. Deputy Commissioner of Income-tax, Circle - 7, Pune

ITA 213/PUN/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3687 (ITAT-PUNE)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO. 213/PUN/2019 / ASSESSMENT YEAR : 2015-16 MR. JUGRAJ CHANDULAL PARMAR, 887, BOOTEE STREET, CAMP, PUNE-411 001 PAN : ADVPP2028B ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE. / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 22.02.2019 / DATE OF PRONOUNCEMENT : 22.02.2019 / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM TH E ORDER OF LD. CIT(APPEALS), PUNE-5, PUNE DATED 10.12.2018 FOR THE ASSESSM ENT YEAR 2015- 16 AS PER GROUNDS OF APPEAL ON RECORD. 2. AT THE TIME OF HEARING, THE LD. AR APPRAISED THE BENCH THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX-PARTE ORDER. THE LD. CIT(APPEALS) WENT 2 ITA NO. 213/PUN/2019 A.Y.2015-16 ON TO PASS AN ORDER BASED ON THE MATERIAL AVAILABLE ON R ECORD NAMELY, STATEMENT OF FACTS AND GROUNDS OF APPEAL AS PER FORM-3 5 WHILE FILING THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. THE LD. AR PRA YED THAT ONE FINAL OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE SO THAT T HE MATTER MAY BE DISCUSSED AND REPRESENTED ON MERITS BEFORE THE LD.CIT (APPEALS) AND THEREFORE, IT SHOULD BE RESTORED TO THE FILE OF LD. CIT(APPEALS). 3. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT ONCE T HE APPEAL IS DECIDED AS PER MATERIALS AVAILABLE ON RECORD, THERE WAS N O NEED FOR THE ASSESSEE TO AGAIN GO BACK TO THE LD. CIT(APPEALS). 4. WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIV AL CONTENTIONS AND ALSO HAVE GIVEN THOUGHTFUL CONSIDERATION TO THE ORDER PAS SED BY THE LD. CIT(APPEALS). WE FIND THAT IT IS AN EX-PARTE ORDER WHERE R IGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. SINCE THERE WA S NO APPEARANCE ON RECORD BY THE ASSESSEE AND ORDER OF LD. CIT(APPEALS) WAS BASED ONLY ON MATERIALS AVAILABLE ON RECORDS I.E. STATEMENT OF FACTS, GROUN DS OF APPEAL FILED BY THE ASSESSEE AND THE ASSESSMENT ORDER, THE ASSESS EE SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO DEFEND HIS CASE THROUGH PROPER DOCUM ENTARY EVIDENCES. IN THE INTEREST OF JUSTICE, WE THEREFORE, SET ASIDE THE ORDER OF LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND AT THE SAME TIME, THE ASSESSEE IS DIRECTED TO PRESENT HIMSELF BEFORE THE LD. CIT(APPEALS) IMMED IATELY ON RECEIPT OF THIS ORDER TO REPRESENT HIS CASE ON MERITS. ANY SERVIC E OF NOTICE IS DISPENSABLE. 3 ITA NO. 213/PUN/2019 A.Y.2015-16 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PU RPOSES. ORDER PRONOUNCED ON 22 ND DAY OF FEBRUARY, 2019. SD/- SD/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 22 ND FEBRUARY, 2019. SB !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE-5, PUNE. 4. THE PR. CIT, PUNE-4, PUNE. 5. '#$ %%&' , ( &' , )*+ , / DR, ITAT, A BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO. 213/PUN/2019 A.Y.2015-16 DATE 1 DRAFT DICTATED ON 22.02 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22 .02 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER