JAI INDUSTRIES, NASHIK V. ITO, WARD 1(3), NASHIK

ITA 2372/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0234 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 11-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CITA NASHIK ON IN RELATION TO
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Principle of natural justice
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI PARTHA SARATHI CHAUDHURY , J UDICIAL MEMBER I TA NO. 2372 /PUN/2017 / ASSESSMENT YEAR : 201 3 - 14 M/S. JAI INDUSTRIES G - 3 4/2, MIDC AREA, KENWOOD APTS., SATPUR, NASHIK - 422007 PAN: AAGFJ1272K VS. INCOME TAX OFFICER, WARD - 1(3), NASHIK APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : TH IS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) - 1 , NASHIK ON 0 1 - 0 8 - 201 7 IN RELATION TO THE ASSESSMENT YEAR 201 3 - 1 4 . 2. T HE ASSESSEE HAS CHALLENGED THE PASSING OF THE EX - PARTE ORDER WITHOUT GRANTIN G PROPER OPPORTUNITY OF HEARING. IN ADDITION, T HE ASSESSEE, IN THE MEMORANDUM OF APPEAL, IS ALSO AGGRIEVED BY THE A SSESSEE BY SHRI PRAMOD SHINGTE RE VENUE BY SHRI ALOK MALVIYA DATE OF HEARING 2 4 - 06 - 2020 DATE OF PRONOUNCEMENT 24 - 0 6 - 2020 ITA NO . 2372 /PUN/ 2017 M/S. JAI INDUSTRIES 2 ORDER PASSED BY THE LD. CIT(A) IN NOT CONDONING THE DELAY IN FILING THE APPEAL BEFORE HIM. 3. WE HAVE HEARD BOTH THE SIDES THROUGH VIRTUAL HE ARING AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THE LD. AR REITERATED THE GROUNDS OF NOT CONDONING THE DELAY AND GRANTING ADEQUATE OPPORTUNITY OF HEARING BY THE FIRST APPELLATE AUTHORITY IN DECIDING THE ISSUE TO THE PREJUDICE OF THE ASSESSEE. HE P RESSED FOR THE PRINCIPLES OF NATURAL JUSTICE AND REQUESTED FOR THE GRANT OF ADEQUATE OPPORTUNITY OF HEARING BY THE LD. FIRST APPELLATE AUTHORITY. IT IS SEEN THAT THE L D. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE PRIMARILY FOR NON - ATTENDANCE . THE LD. DR DID NOT SERIOUSLY OBJECT TO THE CONTENTION RAISED ON BEHALF OF THE ASSESSEE FOR THE LD. CIT(A) GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE DISPOSAL OF THE APPEAL. 4. IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE EXTANT CASE AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTION TO THE GRANTING OF OPPORTUNITY OF HEARING TO THE ASSESSEE , 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 DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LAW AFTER ALLOWING A ITA NO . 2372 /PUN/ 2017 M/S. JAI INDUSTRIES 3 REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COUR T ON 24 TH JUNE , 2020 . SD/ - SD/ - ( PARTHA SARATHI CHAUDHURY ) ( R.S.SYAL ) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 24 TH JUNE , 2020 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) - 1 , NASHIK 4 . 5. THE PR. CIT - 1 , NASHIK , , / DR B , ITAT, PUNE 6 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO . 2372 /PUN/ 2017 M/S. JAI INDUSTRIES 4 DATE 1. DRAFT DICT ATED ON 2 4 - 06 - 2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 2 4 - 06 - 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 PRONOUNCEM ENT 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. *