Murkute Bhanudas Kashinath, Ahmednagar V. Income-tax Officer,

ITA 2165/PUN/2013

• Counselvise Citation: 216524514 RSA 2013
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 13-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DOSHI

Judgement Text

INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 2165/PN/2013 (ASSESSMENT YEAR : 2004-05) MR. MURKUTE BHANUDAS KASHINATH, CHHATRAPATI SHIVAJI MAHARAJ SANKUL, MARKET YARD, KOTHI ROAD, AHMEDNAGAR-414001 .. APPELLANT PAN NO.ABIPM6110C VS. ITO-WARD-1, AHMEDNAGAR .. RESPONDENT ASSESSEE BY : SHRI S.N. DOSHI DEPARTMENT BY : SHRI RAJESH DAMOR DATE OF HEARING : 29-10-2014 DATE OF PRONOUNCEMENT : 30-10-2014 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 07-11-2013 OF THE CIT(A)-IT/TP, PUNE RE LATING TO ASSESSMENT YEAR 2004-05. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE EX-PARTE ORDER PASSED BY THE CIT(A) BE DIRECTED TO BE RECALLED AS THE NOTICES OF THE HEARING WERE NOT PROVIDED TO THE APPELLANT BY THE RECIPIENT OF THOSE NOTICES. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND WITHOUT PREJUDICE TO THE ABOVE ON MERIT THE VAR IOUS ADDITIONS MADE TOTALLING TO RS.3,15,499/- BE DELETE D. 2 3. AFTER HEARING BOTH THE SIDES, WE FIND THE ASSESS MENT ORDER WAS PASSED U/S.143(3) ON A TOTAL INCOME OF RS.5,27,749/- AS AGAINST THE RETURNED INCOME OF RS. 2,12,243/. THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A) WHO IN THE EXPARTE ORDER DATED 07-11-2013 UPHELD THE ADDITION MADE BY THE ASSESSING OFFICER. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT DUE TO NON-RECEIPT OF NOTICE ISSUED BY THE OFFICE OF THE CIT(A) THE ASSESSEE COULD NOT APP EAR BEFORE THE CIT(A). AN AFFIDAVIT TO THIS EFFECT ALSO HAS B EEN FILED ON BEHALF OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE T HE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO EXPLAIN HIS CASE. T HE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 30-10-2014. SD/- SD/- (R.S. PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: 30 TH OCTOBER, 2014 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A)-IT/TP, PUNE 4. CIT-IT/TP, PUNE 5. THE D.R, A PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY ASSISTANT REGISTRAR, ITAT, PUNE BENCHES, PUNE