Shri. Premraj Danraj Bafna, Pune V. Income-tax Officer, Ward –9(5) , Pune

ITA 257/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4379 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reassessment proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, SMC PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.257/PUN/2020 / ASSESSMENT YEAR : 2010-11 PREMRAJ DHANRAJ BAFNA, JAIRAJ MEDICAL, MAIN ROAD, VADGAON, MAVAL, PUNE 412 106 PAN : AAPPB7423D VS. ITO, WARD-9(5), PUNE 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)-6, PUNE ON 16-01-2020 IN RE LATION TO THE ASSESSMENT YEAR 2010-11. 2. WE HAVE HEARD BOTH THE SIDES THROUGH VIRTUAL COURT AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE REASSESSMENT PROCEEDINGS WERE INITIATED AND THE ASSESSMENT WAS COMPLETED U/S.143(3) R.W.S.147 OF THE INCOME-TAX ACT, 196 1 (HEREINAFTER CALLED THE ACT) ON 22-12-2017 DETERMINING TOTA L INCOME AT RS.27,12,785/-. THE ASSESSEE FILED APPEAL BEF ORE THE LD. CIT(A) WHICH WAS DELAYED BY 171 DAYS. THE LD. FIRST APP ELLATE ASSESSEE BY SHRI M.K. KULKARNI REVENUE BY SHRI SUDHENDU DAS DATE OF HEARING 04-10-2021 DATE OF PRONOUNCEMENT 04-10-2021 ITA NO.257/PUN/2020 PREMRAJ D. BAFNA 2 AUTHORITY DISMISSED THE APPEAL EX PARTE QUA THE ASSESSEE IN LIMINE BY NOT CONDONING THE DELAY. THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER. THE LD. AR SUBMITTED THAT THE CASE OF THE ASSESSEE COULD NOT BE REPRESENTED BEFORE THE LOWER AUTHORITIES FOR CERTAIN REAS ONS BEYOND THE CONTROL OF THE ASSESSEE, WHICH LED TO PASSING OF ORDER EX PARTE . IN VIEW OF THE FOREGOING FACTS, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED OR DER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF CIT(A). WE ORDER ACCORDINGLY AND DIRECT THE CIT(A) TO PASS THE ORDER AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH OCTOBER, 2021. SD/- SD/- ( S.S. VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 04 TH OCTOBER, 2021 ITA NO.257/PUN/2020 PREMRAJ D. BAFNA 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE CIT(A)-6, PUNE 3. THE PR.CIT-5, PUNE 4. 5. DR, ITAT, SMC BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 04-10-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 04-10-2021 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. *