Abhijit Pandharinath Sawant, Ahmednagar V. Income-tax Officer, Ward - 2, Ahmednagar

ITA 2316/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6437 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-03-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 03-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2316/PUN/2017 / ASSESSMENT YEAR : 2012-13 SMT. VARSHA ABHIJIT SAWANT, LEGAL HEIR OF LATE SHRI ABHIJIT PANDHARINATH SAWANT, PROP. JANHVI TRANSPORT, NEAR CROMPTON GUEST HOUSE, GOVINDPURA, AHMEDNAGAR 414001 PAN : ASQPS3912H VS. ITO, WARD-2, AHMEDNAGAR APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DA TED 14-07-2017 PASSED BY THE COMMISSIONER OF INCOME-TAX (AP PEALS)- 2, PUNE IN RELATION TO THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, THE LD. AR STATED THAT SHRI ABHIJIT PANDHARINATH SAWANT, THE ORIGINAL ASSESSEE IN THIS CASE, HAS EXPIRED AND SMT. VARSHA ABHIJIT SAWANT, WIFE OF ABHIJIT P. SAWANT IS THE ONLY LEGAL ASSESSEE BY SHRI PRASAD BHANDARI REVENUE BY SHRI DEEPAK GARG DATE OF HEARING 21-09-2020 DATE OF PRONOUNCEMENT 21-09-2020 ITA NO.2316/PUN/2017 SMT.VARSHA ABHIJIT SAWANT, L/H OF ABHIJIT P. SAWANT HEIR AS THEY DID NOT HAVE ANY CHILD. THE LD. AR REQUESTED THAT THE NAME OF SMT. VARSHA ABHIJIT SAWANT BE SUBSTITUTED IN THE APPEAL. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE SAME. SHORN OF UNNECESSARY DETAILS, IT IS SEEN THAT THE ASSESSMENT WAS COMPLETED U/S.144 OF THE INCOME-TAX ACT, 1961 (HEREIN AFTER ALSO CALLED THE ACT) MAKING ADDITION U/S.68 AT RS.4.41 CRORE . THE ASSESSEE FILED APPEAL BEFORE THE LD. CIT(A). THE IMPUGN ED ORDER CAME TO BE PASSED EX PARTE ON THE BASIS OF WRITTEN SUBMISSIONS FILED. THE LD. AR SUBMITTED THAT THE LD. CIT(A) DID NOT AFFORD ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE AND DISMIS SED THE APPEAL. IT WAS PRAYED THAT ONE MORE OPPORTUNITY BE ACCORDE D TO THE ASSESSEE FOR ENABLING HER TO FILE ALL THE RELEVANT DETAILS AT THE ASSESSMENT STAGE. 4. HAVING HEARD BOTH THE SIDES AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD, IT IS OBSERVED THAT NOT ONLY THE ASSESSME NT ORDER WAS PASSED U/S.144 BUT THE IMPUGNED ORDER WAS ALSO PASS ED WITHOUT PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. WITHOU T GOING INTO THE MERITS OF THE CASE, WE FIND THAT IT WOULD IN THE INTEREST OF JUSTICE IF THE IMPUGNED ORDER IS SET ASIDE AND TH E MATTER ITA NO.2316/PUN/2017 SMT.VARSHA ABHIJIT SAWANT, L/H OF ABHIJIT P. SAWANT IS RESTORED TO THE FILE OF AO WITH A DIRECTION TO FRAME THE ASSESSMENT AFRESH AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE W ILL ALSO EXTEND FULL CO-OPERATION TO THE AO IN SUCH PROCEEDINGS AS H AS BEEN UNDERTAKEN BY THE LD. AR IN PROCEEDINGS BEFORE THE TRIBUN AL. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 21 ST SEPTEMBER, 2020 SATISH / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-1, NASHIK 4. 5. THE PR.CIT1, NASHIK , , / DR B, ITAT, PUNE 6. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.2316/PUN/2017 SMT.VARSHA ABHIJIT SAWANT, L/H OF ABHIJIT P. SAWANT DATE 1. DRAFT DICTATED ON 21-09-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 21-09-2020 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. *