Sanjay Gulabrao Pawar, Kolhapur V. Income-Tax Officer, Ward –1(2) , Kolhapur

ITA 260/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4381 (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: 2011-2012
• Appeal Filed On: 19-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

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.260/PUN/2020 / ASSESSMENT YEAR : 2011-12 SANJAY GULABRAO PAWAR, A/P. YELANE, TAL. SHAHUWADI, DIST. KOLHAPUR 415101 MAHRASHTRA PAN : AFVPP0035J VS. ITO, WARD-1(2), KOLHAPUR 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)-1, KOLHAPUR ON 09-12-2019 IN RELATION TO THE ASSESSMENT YEAR 2011-12. 2. WE HAVE HEARD THE LD. DR THROUGH VIRTUAL COURT AND PERU SED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF ASSESSEE DESPITE NOTICE. THE ASSESSEE THROUGH GROUND NO.1 SUBMITTED THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING AN EX-PARTE ORDER WITHOUT PROVIDING SUFFICIENT AND REASONABLE OPPORTUNITY O F BEING HEARD. THE ORDER PASSED IS IN BREACH OF PRINCIP LES OF NATURAL JUSTICE AND THE SAME BE SET-ASIDE. IN VIEW OF THE FOREGOIN G FACTS, WE ASSESSEE BY NONE REVENUE BY SHRI SUDHENDU DAS DATE OF HEARING 04-10-2021 DATE OF PRONOUNCEMENT 04-10-2021 ITA NO.260/PUN/2020 SANJAY G. PAWAR 2 ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A). WE ORDER ACCORDIN GLY AND DIRECT THE LD. CIT(A) TO PASS THE ORDER AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSES SEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSE S. 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 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE CIT(A)-1, KOLHAPUR 3. THE PR.CIT-1, KOLHAPUR 4. 5. DR, ITAT, SMC BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.260/PUN/2020 SANJAY G. PAWAR 3 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. *