Ashok Shamkant Satpute, Pune V. Income-tax Officer, Ward - 5(2), Pune

ITA 2643/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5810 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-04-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 15-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R . S . SYAL , VP AND SHRI S.S. VISWANETHRA RAVI , JM . / I TA NO. 2643 /PUN/20 17 / ASSESSMENT YEAR : 2014 - 15 SHRI ASHOK SHAMKANT SATPUTE, 8, MUKTANGAN COMMERCIAL COMPLEX, SARANG SOCEITY, SAHAKAR NAGAR, PUNE - 411 009 PAN : ACGPS5972H ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 5(2), PUNE / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 29.04.2021 / DATE OF PRONOUNCEMENT : 29 .04.2021 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE LD. CIT(APPEALS) - 4, PUNE ON 30.05.2017 IN RELATION TO THE ASSESSMENT YEAR 2014 - 15. 2. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX - PARTE QUA THE ASSESSEE. THE ASSESSEE, VIDE THE GROUNDS RAISED IN THE MEMORANDUM OF APPEAL, HAS ASSAILED THE ACTION OF THE LD. CIT(A ) IN NOT GIVING PROPER 2 ITA NO. 2643 /PUN/20 17 A.Y. 2014 - 15 OPPORTUNITY OF HEARING. IN VIEW OF THE FOREGOING FACTS, 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 THE FILE OF THE LD. CIT(A). WE O RDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL 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 PRO NOUNCED ON 29 TH DAY OF APRIL, 2021 . SD/ - SD/ - S.S. VISWANETHRA RAVI R . S . SYAL JUDICIAL MEMBER VICE - PRESIDENT / PUNE; / DATED : 29 TH APRIL, 2021 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 4, PUNE. 4. THE PR. CIT - 3, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 2643 /PUN/20 17 A.Y. 2014 - 15 DATE 1 DRAFT DICTATED ON 29.04.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 29.04.2021 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER