M/s. Pawar Construction Pvt. Ltd, Ratnagiri V. Deputy Commissioner of Income-Tax, Circle, Ratnagiri

ITA 283/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4380 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 25-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reopening of assessment; Opportunity of being heard; Difference of opinion; Change of opinion

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.283/PUN/2020 / ASSESSMENT YEAR : 2006-07 M/S. PAWAR CONSTRUCTION PVT. LTD., AT & POST KHERDI, TAL. CHIPLUN, DIST. RATNAGIRI 415 604 PAN : AABCP1074B VS. DCIT, RATNAGIRI CIRCLE, RATNAGIRI 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)-2, KOLHAPUR ON 02-12-2019 IN RELATION TO THE ASSESSMENT YEAR 2006-07. 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. IT IS SEEN THAT THE REASSES SMENT PROCEEDINGS WERE INITIATED AND THE ASSESSMENT WAS COMPLETED U/S.143(3) R.W.S.147 OF THE INCOME-TAX ACT, 1961 (HEREI NAFTER CALLED THE ACT) ON 22-12-2010 DETERMINING TOTAL INCOME AT RS.1,96, 653/-. THE LD. FIRST APPELLATE AUTHORITY DISMISSED THE APPEAL EX PARTE QUA THE ASSESSEE. THE ASSESSEE THROUGH GROUND NO.1 SUBMITTED TH AT THE LD. ASSESSEE BY NONE REVENUE BY SHRI VITTHAL BHOSALE DATE OF HEARING 04-10-2021 DATE OF PRONOUNCEMENT 04-10-2021 ITA NO.283/PUN/2020 M/S. PAWAR CONSTRUCTION PVT. LTD., 2 CIT(A) HAS ERRED IN LAW IN CONFIRMING ADDITIONS MADE ON ACC OUNT OF RE-OPENING OF ASSESSMENT U/S.147 OF THE ACT, WHEN SUCH BA D IN LAW AS ASSESSMENT U/S.143(3) WAS COMPLETED WITH PROPER APPLICATION OF MIND AND THAT ISSUANCE OF NOTICE U/S.148 R.W.S.147 IS NOTHIN G BUT CHANGE OF OPINION . IN VIEW OF THE FOREGOING FACTS, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUA TELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A). WE ORDER ACCORDINGLY AND DIRECT THE LD . CIT(A) TO PASS THE ORDER AFRESH AS PER LAW AFTER ALLOWING A REASONA BLE 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 ITA NO.283/PUN/2020 M/S. PAWAR CONSTRUCTION PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE CIT(A)-2, KOLHAPUR 3. THE PR.CIT-2, KOLHAPUR 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. *