M/s. Savala Dal Mill, Solapur V. Income-tax Officer, Ward - 2(5), Solapur

ITA 2190/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2161 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-09-2017
• 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.2190/PUN/2017 / ASSESSMENT YEAR : 2012-13 M/S. SAVALA DAL MILL, P.B.NO.29, 3891, SOLAPUR ROAD, BARSHI, DIST. SOLAPUR 413401 PAN : AARFS7348N VS. ITO, WARD-2(5), SOLAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER DATED 20-06-2017 PASSED BY THE CIT(A)-7, PUNE IN RELATION TO THE A.Y. 2012-13. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE LD. FIRST APPELLATE AUTHORITY DID NOT GRANT ADEQUATE APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 14-11-2018 DATE OF PRONOUNCEMENT 15-11-2018 ITA NO.2190/PUN/2017 M/S. SAVALA DAL MILL 2 OPPORTUNITY OF HEARING TO THE ASSESSEE. I AM SATISFIED WITH TH E REASONS GIVEN BY THE LD. AR FOR NOT ATTENDING THE APPELLATE PROCEEDINGS. IN VIEW OF THE FOREGOING FACTS, I AM OF THE 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 15 TH NOVEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 15 TH NOVEMBER, 2018 ITA NO.2190/PUN/2017 M/S. SAVALA DAL MILL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-7, PUNE 4. / THE PR. CIT-6, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY / / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.2190/PUN/2017 M/S. SAVALA DAL MILL 4 DATE 1. DRAFT DICTATED ON 14-11-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15.11.18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER - 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. - 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 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. *