Mukeshkumar Pukhraj Mehta, Pune V. Income-Tax Officer- ward 8(3), Pune

ITA 286/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4307 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 286 /PUN/20 20 / ASSESSMENT YEAR : 20 1 2 - 13 MUKESHKUMAR PUKHRAJ MEHTA, GALA NO. 10B/11B, GOYAL INDUSTRIAL CO. SOCIETY, J - 514, MIDC, BHOSARI, PUNE 411026 PAN : AFQPM9918J ...... / APPELLANT / V/S. INCOME TAX OFFICER, WARD 8(3), PUNE / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : S HRI SUDHENDU DAS / DATE OF HEARING : 04 - 10 - 2021 / DATE OF PRONOUNCEMENT : 04 - 10 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 12 - 02 - 2020 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 6, PUNE [CIT(A)] FOR ASSESSMENT YEAR 2012 - 13 WHEREIN THE CIT(A) DISMISSED THE APPEALS EX - PARTE OF THE ASSESSEE. 2 ITA NO . 286/PUN/2020, A.Y. 2012 - 13 2. WE FIND THERE WAS NO RE PRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THUS, THE ASSESSEE 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 TRADING IN TUBES AND PIPES FITTING. THE AO DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.22,95,665/ - AS AGAINST THE RETURNED INCOME OF RS.13,98,661/ - . AGAINST THE ORDER OF A O, 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 TH E 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 DELIVERED. 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 HEA RING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE LD. CIT(A) WITH RELEVANT DOCUMENTARY EVIDENCES, IF ANY, TO REPRESENT HIS CASE ON MERITS. 3 ITA NO . 286/PUN/2020, A.Y. 2012 - 13 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH OCTOBER, 2021. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 04 TH OCTOBER, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 6, PUNE 4. THE PR. CIT - 5, P UNE 5. , , , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE