Pratap Balaji Nikam, Pune V. Income-tax Officer,

ITA 2224/PUN/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9731 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH C GROVER
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI , AM AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 2224 /PUN/20 16 / ASSESSMENT YEAR : 2010 - 11 SHRI PRATAP BALAJI NIKAM F - 6, SHAILAKUNJ APTS. NALSTOP NEAR TELEPHONE EXCHANGE KARVE ROAD, KOTHRUD, PUNE - 411 004. PAN : AAIPN0807C ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 3(4), PUNE. / RESPONDENT A SSESSEE BY : SHRI SUNIL GANOO REVENUE BY : SHRI SATISH C. GROVER / DATE OF HEARING : 06 .01.2020 / DATE OF PRONOUNCEMENT : 06 .01.2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS), PUNE - 10 DATED 08.03.2016 FOR THE ASSESSMENT YEAR 2010 - 11 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 2224 /PUN/20 16 A.Y. 2010 - 11 2. AT THE VERY OUTSET, THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ORDER PASSED BY THE LD.CIT(APPEALS) IS AN EX - PARTE ORDER AND THAT THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE NOT ADJUDICATED ON MERITS BY THE FIRST APPELLATE AUTHORITY. THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE GROUND OF NON - PROSECUTION AND WAS DECIDED AS PER ANNEXURE ENCLOSED ALONG W ITH FORM - 35 IN THE APPEAL MEMO BEFORE THE LD. CIT(APPEALS). THERE WERE NO SEPARATE WRITTEN SUBMISSIONS OR RELEVANT DOCUMENTS THAT WAS FILED BEFORE THE LD. CIT(APPEALS) WHICH WOULD HAVE HELPED THE LD. CIT(APPEALS) TO ADJUDICATE THE CASE ON MERITS. 3. THA T ON PERUSAL OF PARA 4 OF THE CIT(APPEALS)S ORDER , IT IS APPARENT, SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE ASKING HIM TO ATTEND THE HEARING. HOWEVER, THE ASSESSEE FOR FIRST FEW OCCASIONS HAD FILED ADJOURNMENT PETITION WHILE, THEREAFTER, HAS NE ITHER ATTENDED THE HEARING NOR REQUESTED FOR ADJOURNMENT. FOR THE SAKE OF COMPLETENESS, THE DESCRIPTIONS OF NOTICE ARE AS UNDER: DATE OF ISSUE DATE OF HEARING REMARKS 1 24.12.2014 07.01.2015 NOBODY ATTENDED NOR REQUEST FOR ADJOURNMENT RECEIVED 2 03.02.2015 25.02.2015 REQUEST LETTER FOR ADJOURNMENT 3 24.02.2015 09.03.2015 REQUEST LETTER FOR ADJOURNMENT 4 19.03.2015 06.04.2015 REQUEST LETTER FOR ADJOURNMENT 5 06.04.2015 01.05.2015 REQUEST LETTER FOR ADJOURNMENT 6 07.05.2015 22.05.2015 REQUEST LETTER FOR ADJOURNMENT 7 04.09.2015 16.09.2015 NOBODY ATTENDED NOR REQUEST FOR ADJOURNMENT RECEIVED 3 ITA NO. 2224 /PUN/20 16 A.Y. 2010 - 11 4. THAT FURTHER IT IS EVIDENT FROM PARA 5 OF THE ORDER OF THE LD. CIT(APPEALS) THAT HE HAS DECIDED THE APPEAL ON THE BASIS OF DOCUMENTS AVAILABLE ON RECORD. THESE DOCUMENTS WERE NOTHING BUT ANNEXURE ENCLOSED ALONG WITH FORM 35 I.E. STATEMENT OF FACTS AND GROUNDS OF APPEAL. THE LD. AR OF THE ASSESSEE ALREADY HAS STATED THAT NO SEPARATE WRITTEN SUBMISSIONS OR ANY OTHER SUPPORTING DOCUMENTS R EGARDING MERITS OF THE CASE WERE FILED BEFORE THE LD. CIT(APPEALS). THE PROCESS OF JUDICIAL ADJUDICATION REQUIRES SUB - ORDINATE APPELLATE AUTHORITY TO ADJUDICATE THE CASE ON MERITS AND COME OUT WITH A SPEAKING ORDER. IN THE PRESENT CASE, THE LD. CIT(APPEALS ) WAS UNABLE TO DO SO BECAUSE OF THE EVASIVE NATURE OF THE ASSESSEE. HOWEVER, KEEPING IN MIND THE PRINCIPLES OF NATURAL JUSTICE AND THE VERY FACT, THE INCOME TAX ACT IS WELFARE LEGISLATION; WE ARE OF THE CONSIDERED VIEW THAT ONE FINAL OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PRESENT THEIR CASE ON MERITS. THEREFORE, THE LD. AR IS DIRECTED TO PRESENT HIMSELF BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THIS ORDER ALONG WITH RELEVANT/ NECESSARY DOCUMENTS TO PRESENT THEIR CASE ON MERITS BEFORE TH E LD. CIT(APPEALS) AND HE SHALL ADJUDICATE THE SAME BY PASSING A SPEAKING ORDER WHILE COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE. IN VIEW OF THE AFORESAID DIRECTIONS, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND REMIT THE MATTER BACK TO HIS FI LE. ANY ISSUANCE OF NOTICE IS DISPENSED WITH . 8 09.10.2015 21.10.2015 NOBODY ATTENDED NOR REQUEST FOR ADJOURNMENT RECEIVED 9 10.12.2015 04.01.2016 NOBODY ATTENDED NOR REQUEST FOR ADJOURNMENT RECEIVED 10 16.02.2016 07.03.2016 NOBODY ATTENDED NOR REQUEST FOR ADJOURNMENT RECEIVED 4 ITA NO. 2224 /PUN/20 16 A.Y. 2010 - 11 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 06 TH DAY OF JANUARY , 20 20 . SD/ - SD/ - ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 06 TH JANUARY, 2020. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE - 10. 4. THE PR. CIT - 2, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO. 2224 /PUN/20 16 A.Y. 2010 - 11 DATE 1 DRAFT DICTATED ON 0 6 .01.2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 06 . 01 .20 20 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