SANJAYKUMAR SHYAMNARAYAN SINGH , PUNE V. INCOME TAX OFFICER , WARD 14(4) , PUNE, PUNE

ITA 263/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4382 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 13 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: 21-02-2020
• 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.263/PUN/2020 / ASSESSMENT YEAR : 2010-11 SANJAYKUMAR SHYAMNARAYAN SINGH, B-2, FIRST FLOOR, CLOVER HIGHLAND, KONDHWA KHURD, PUNE 411 048 PAN : ADLPS6012Q VS. ITO, WARD-14(4), 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)-7, PUNE ON 19-11-2019 IN RE LATION TO THE ASSESSMENT YEAR 2010-11. 2. WE HAVE HEARD THE LD.DR THROUGH VIRTUAL COURT AND PERUS ED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF ASSESSEE DESPITE NOTICE. IT IS SEEN THAT THE REASSESSMENT PROCEEDINGS WERE INITIATED AND THE ASSESSMENT WAS COMPLETED U/S.144 R.W.S .147 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED THE ACT) ON 2 2-12- 2017 DETERMINING TOTAL INCOME AT RS.32,28,330/-. THE LD. FIR ST APPELLATE AUTHORITY DISMISSED THE APPEAL EX PARTE QUA THE ASSESSEE. ASSESSEE BY NONE REVENUE BY SHRI VITTHAL BHOSALE DATE OF HEARING 04-10-2021 DATE OF PRONOUNCEMENT 04-10-2021 ITA NO.263/PUN/2020 SANJAYKUMAR SHYAMNARAYAN SINGH 2 THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER. IN V IEW OF THE FOREGOING FACTS WHEREIN NOT ONLY THE ORDER OF THE LD. CIT(A ) BUT ALSO THAT OF THE AO HAVE BEEN PASSED EX PARTE, WE 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 TH E FILE OF AO. WE ORDER ACCORDINGLY AND DIRECT THE AO TO MAKE THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE 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 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE CIT(A)-7, PUNE 3. THE PR.CIT-6, PUNE 4. 5. DR, ITAT, SMC BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.263/PUN/2020 SANJAYKUMAR SHYAMNARAYAN SINGH 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. *