Xrbia North Hinjewadi Developers Pvt.Ltd, Pune V. Income-tax Officer, Ward - 7(5), Pune

ITA 2833/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5811 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 25 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: 2008-2009
• Appeal Filed On: 04-12-2017
• 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. 2833 /PUN/20 17 / ASSESSMENT YEAR : 2008 - 09 XRBIA NORTH HINJEWADI DEVELOPERS PVT. LTD. 1 ST FLOOR, MANTRI HOUSE, F.C. ROAD, SHIVAJI NAGAR, PUNE - 411 004 PAN : AABCL3372N ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 7(5), 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), PUNE - 5, PUNE ON 04.08.2017 IN R ELATION TO THE ASSESSMENT YEAR 2008 - 09. 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 2 ITA NO. 2833 /PUN/20 17 A.Y. 2008 - 09 APPEAL, HAS ASSAILED THE ACTION OF THE LD. CIT(A ) IN NOT GIVING PROPER 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), PUNE - 5, PUNE. 4. THE PR. CIT, PUNE - 4, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 2833 /PUN/20 17 A.Y. 2008 - 09 * 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