J.P. Builders & Developere, Nashik V. ITO, Wd.-1,[4] Nashik, Nashik

ITA 236/PUN/2012

• Counselvise Citation: 23624514 RSA 2012
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DILIP KOTHARI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER, AND SHRI R.K. PANDA, ACCOUNTANT MEMBER. ITA.NO.236/PN/2012 (ASSESSMENT YEAR 2004-05) J.P. BUILDERS & DEVELOPERS, C/O. JAGATSINGH P. JADHAV, 42 KRUSHI NAGAR, COLLEGE ROAD, NASHIK. 422005 PAN NO. AADFJ 2547A .. APPELLANT VS. INCOME TAX OFFICER, WARD-1(4), NASHIK. .. RESPONDENT ASSESSEE BY : NONE (WRITTEN SUBMISSION FILED) REVENUE BY : SRI DILIP KOTHARI DATE OF HEARING : 29-04-2013 DATE OF PRONOUNCEMENT : 29-04-2013 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 07-12-2011 OF THE CIT(A)-I, NASHIK RELATING TO ASS ESSMENT YEAR 2004-05. 2. AN ADJOURNMENT PETITION SEEKING ADJOURNMENT OF T HE CASE WAS FILED. HOWEVER, AFTER GOING THROUGH THE CONTENTS OF THE AD JOURNMENT PETITION, THE SAME WAS REJECTED AND THE APPEAL WAS HEARD ON THE B ASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DEPAR TMENTAL REPRESENTATIVE. 3. THE ONLY EFFECTIVE GROUND RAISED BY THE ASSESSEE READS AS UNDER : ON THE BASIS OF FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND AS PER LAW, THE COMMISSIONER OF INCOME TAX(APPEALS)-I, NASHIK AND D ISMISSING THE APPEAL OF THE APPELLANT ON THE GROUND THAT THE APPELLANT IS N OT INTERESTED IN PROSECUTING THE APPEAL, PARTICULARLY WHEN THE APPELLANT HAS FILED W RITTEN SUBMISSION. THE APPEAL MAY PLEASE BE SET-ASIDE TO THE FILE OF CIT(A), NASH IK. 4. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIV E AND ON PERUSAL OF THE RECORD WE FIND THE LD. CIT (A) DISMISSED THE AP PEAL FILED BY THE ASSESSEE FOR NON-ATTENDANCE. WHILE DOING SO, HE REL IED ON THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RGEE & ANOTHER 2 REPORTED IN 118 ITR 461, THE DECISION OF HONBLE HI GH COURT OF MUMBAI IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXC ISE APPEAL NO. 62/2009, THE DECISION IN THE CASE OF MULTIPLAN (IND IA) LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (M P). 5. ALTHOUGH A WRITTEN SUBMISSION WAS FILED BY THE A SSESSEE AS STATED IN THE GROUNDS OF APPEAL WE FIND THE LD. CIT(A) HAS NO T DECIDED THE APPEAL ON MERITS. EVEN OTHERWISE ALSO, THE LD. CIT(A) WAS SU PPOSED TO PASS A SPEAKING ORDER IN ABSENCE OF APPEARANCE BY THE ASSE SSEE AS HELD IN VARIOUS JUDICIAL PRONOUNCEMENTS. UNDER THESE CIRCUMSTANCES , WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WIT H A DIRECTION TO PASS A SPEAKING ORDER AND DECIDE THE APPEAL ON MERITS AFTE R GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HOLD AND DIRECT ACCORDINGLY. THE GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN AT THE TIME OF HEARING ITSE LF, I.E. ON 29-04- 2013. SD/- SD/- (R.S.PADVEKAR ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER SATISH PUNE, DATED THE 29 TH APRIL 2013. COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A)-I, NASHIK 4. THE CIT-I, NASHIK 5. THE DR B BENCH, PUNE. 6. GUARD FILE BY ORDER // TRUE COPY // PRIVATE SECRETARY, INCOME TAX APPELLATE T RIBUNAL, PUNE.