M/s. Venkatesh Builders, Pune V. Deputy Commissioner of Income-tax, Circle - 7, Pune

ITA 227/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4047 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 10-02-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 227/PUN/2019 नधा रण वष / Assessment Year : 2015-16 M/s. Venkatesh Builders, Sr.No.50, H.No.2, Office No.1, Platinum Classic Building, Pune-Nagar Road, Chandan Nagar, Kharadi, Pune 411 014 PAN : AAJFV0326R Vs. DCIT, Circle-7, Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 19-09-2018 passed by the CIT(A)-5, Pune in relation to the assessment year 2015-16. 2. There is a delay of 16 days in filing this appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay. We are satisfied with the reasons. The delay is condoned and the appeal is admitted for hearing. Assessee by Shri Pramod Shingte Revenue by Shri M.G. Jasnani Date of hearing 21-04-2022 Date of pronouncement 22-04-2022 ITA No. 227/PUN/2019 M/s. Venkatesh Builders 2 3. We have heard both the sides and perused the relevant material on record. At the outset, the ld. AR by way of an additional ground submitted that the ld. CIT(A) dismissed the appeal without adjudicating the same on merits. He requested that the matter may be remitted to the file of the ld. CIT(A). The ld. DR did not raise any serious objection. In view of the above factual background of the extant case, more specifically that the ld. CIT(A) is obliged to dispose of the appeal on merits even if the assesee is absent, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide it afresh after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22 nd April, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 22 nd April, 2022 Satish ITA No. 227/PUN/2019 M/s. Venkatesh Builders 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A)-5, Pune 4. 5. The Pr.CIT-4, Pune िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 21-04-2022 Sr.PS 2. Draft placed before author 22-04-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *