Controller of Defence Accounts (Officers), Pune V. Addl. Commissioner of Income tax, (TDS), Pune

ITA 2514/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0849 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 30-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MALVIYA
• Assessee Lawyers: HARI KRISHAN
• Keywords: TDS; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 2514 /PUN/20 1 7 / ASSESSMENT YEAR : 201 1 - 12 CONTROLLER OF DEFENCE ACCOUNT, (OFFICERS), GOLIBAR MAIDAN, PUNE 411001 PAN : PNECO6129E ....... / APPELLANT / V/S. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), PUNE / RESPONDENT A SSESSEE BY : SHRI HARI KRISHAN REVENUE BY : SHRI ALOK MALVIYA / DATE OF HEARING : 08 - 06 - 2020 / DATE OF PRONOUNCEMENT : 10 - 06 - 2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. CIT(APPEALS) - 10, PUNE DATED 16 - 08 - 2017 FOR THE ASSESSMENT YEAR 201 1 - 12 AS PER GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 2514/PUN/2017, A.Y. 2011 - 12 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER. THE LD. CIT(APPEALS) WENT ON TO PASS AN ORDER BASED ON THE MATERIAL AVAILABLE ON RECORD NAMELY, STATEMENT OF FACTS AND GROUNDS OF APPEAL AS PER FORM - 35 WHILE FILING THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. THE LD. AR PRAYED THAT ONE FINAL OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE SO THAT THE MATTER MAY BE DISCUSSED AND REPRESENTED ON MERITS BEFORE THE LD.CIT(APPEALS) AND THEREFORE, IT SHOULD BE RESTORED TO THE FILE OF LD. CIT(APPEALS). 3. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT ONCE THE APPEAL IS DECIDED AS PER MATERIALS AVAILABLE ON RECORD, THERE WAS NO NEED FOR THE ASSESSEE TO AGAIN GO BACK TO THE LD. CIT(APPEALS ) AND REFERRED TO PARA 3 OF THE CIT(A) WHEREIN ALREADY REASONABLE OPPORTUNITY HAS BEEN GRANTED TO THE ASSESSEE. 4. WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND ALSO HAVE GIVEN THOUGHTFUL CONSIDERATION TO THE ORDER PASSED BY THE L D. CIT(APPEALS). WE FIND THAT IT IS AN EX - PARTE ORDER WHERE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. SINCE THERE WAS NO APPEARANCE ON RECORD BY THE ASSESSEE AND ORDER OF LD. CIT(APPEALS) WAS BASED ONLY ON MATERIALS AVAILABLE ON REC ORDS I.E. STATEMENT OF FACTS, GROUNDS OF APPEAL FILED BY THE ASSESSEE AND THE ASSESSMENT ORDER, THE ASSESSEE SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO DEFEND HIS CASE THROUGH PROPER DOCUMENTARY EVIDENCES. IN THE INTEREST OF JUSTICE, WE THEREFORE, SET ASIDE THE ORDER OF LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND AT THE SAME TIME, THE ASSESSEE IS DIRECTED TO PRESENT HIMSELF BEFORE THE LD. CIT(APPEALS) IMMEDIATE LY ON RECEIPT 3 ITA NO. 2514/PUN/2017, A.Y. 2011 - 12 OF THIS ORDER TO REPRESENT HIS CASE ON MERITS. ANY SERVICE OF NOTICE IS DISPENSABLE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 10 TH DAY OF JUNE, 2020. SD/ - SD/ - D. KARUNAKARA RAO PARTHA SARATHI CHAUDHURY ACCOUNTAT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 10 TH JUNE, 2020 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 10, PUNE . 4. THE CIT(TDS), PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE .