Prakash Pandurang Chavan, Pune V. Assistant Commissioner of Income-tax, Circle - 12, Pune

ITA 282/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9883 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 282 /PUN/201 8 / ASSESSMENT YEAR : 20 14 - 15 PRAKASH PANDURANG CHAVAN, FLAT NOS. 1 & 2, KUSHAL PARK, LEFT BHUSARI COLONY, PAUD ROAD, KOTHRUD, PUNE 411038 PAN : AEYPC7931C ...... / APPELLANT / V/S. ACIT, CIRCLE 12, PUNE / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 15 - 03 - 2021 / DATE OF PRONOUNCEMENT : 16 - 03 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 22 - 11 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 5 , PUNE [CIT(A)] FOR ASSESSMENT YEAR 20 14 - 15 WHEREIN THE CIT(A) DISMISSED THE APPEALS EX - PARTE OF THE ASSESSEE. 2 ITA NO . 282/PUN/2018, A.Y. 2014 - 15 2. WE FIND THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THUS, THE ASSESSE E CALLED ABSENT AND SET EX - PARTE. THEREFORE , WE PROCEED TO DISPOSE OF THE CASE BY HEARING THE LD. DR AND EXAMINING THE MATERIAL AVAILABLE ON RECORD. 3. WE FIND THAT THE ASSESSEE IS AN INDIVIDUAL AND ENGAGED IN THE BUSINESS OF CONSTRUCTION OF RESIDENTIAL AND COMMERCIAL BUILDINGS . THE AO DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS. 2,09,96,020/ - AS AGAINST THE RETURNED INCOME OF RS. 44,72,650/ - . AGAINST THE ORDER OF AO, THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A) WHEREIN WE NOTE THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE THE GROUNDS RAISED IN FIRST APPELLATE PROCEEDINGS. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE LD. DR. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTION. IT IS, THEREFORE, CLEAR THAT RIGHTS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED UPON ON MERITS. WE ARE OF THE CONSIDERED VIEW THAT ONE MORE OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS SO THAT JUSTICE CAN BE DELIVE RED. 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BE FORE THE LD. CIT(A) WITH RELEVANT DOCUMENTARY EVIDENCES, IF ANY, TO REPRESENT HIS CASE ON MERITS. 3 ITA NO . 282/PUN/2018, A.Y. 2014 - 15 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 202 1 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 16 TH MARCH, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 5 , PUNE 4. THE PR. CIT - 4 , PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE