Bharatlal Rampal Karwa, Barshi V. Income-tax Officer, Ward - 2(3), Solapur

ITA 2359/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0273 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-12-2018
• Assessment Year: 2004-2005
• Appeal Filed On: 09-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: SHRINIWAS M. VAIDYA
• 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.2359/PUN/2017 / ASSESSMENT YEAR : 2004-05 BHARATLAL RAMPAL KARWA, 2621, AINAPUR ROAD, BARSHI 413401 PAN : ACKPK0486G VS. ITO, WARD-2(3), SOLAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A)-7, PUNE ON 03-05-2017 IN RELATION TO THE ASSESSMENT YEAR 2004-05. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PAS SED THE ORDER EX-PARTE QUA THE ASSESSEE . THE LD. AR STATED THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARING AND DECIDED THE APPEAL EX PARTE . I AM SATISFIED WITH THE REASONS OF ABSENCE OF THE ASSESSEE DURING THE FIRST APPELLATE PROCEE DINGS. IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED O PINION APPELLANT BY SHRI SHRINIWAS M. VAIDYA RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 10-12-2018 DATE OF PRONOUNCEMENT 11-12-2018 ITA NO.2359/PUN/2017 BHARATLAL RAMPAL KARWA 2 THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF TH E LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASON ABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DECEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 11 TH DECEMBER, 2018 / 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 SECR ETARY , / ITAT, PUNE ITA NO.2359/PUN/2017 BHARATLAL RAMPAL KARWA 3 DATE 1. DRAFT DICTATED ON 10-12-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10-12-18 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. *