Renu Anil Goel, Pune V. Income-tax Officer, Ward - 11, Sangli

ITA 2906/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2811 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 07-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NOS.2905 & 2906/PUN/2017 / ASSESSMENT YEARS : 2004-05 AND 2006-07 SMT.RENU ANIL GOEL, OPP. DSP OFFICE, VISHRAMBAG, SANGLI PAN ABIPG6883G /APPELLANT VS. ITO, WARD-11, SANGLI . /RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 05.11.2018 / DATE OF PRONOUNCEMENT: 06.11.2018 / ORDER PER R.S.SYAL, VP : THESE TWO APPEALS BY THE ASSESSEE RELATE TO THE A.YRS. 2004- 05 AND 2006-07. SINCE BOTH THE APPEALS ARE BASED ON SIMILAR FACTS, I AM, THEREFORE, PROCEEDING TO DISPOSE THEM OFF B Y THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MA TERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDERS EX- PARTE QUA THE ASSESSEE . THE ASSESSEE HAS RAISED A GROUND THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONS IDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDERS ARE SET-ASIDE AND THE MATTER IS RESTOR ED TO THE FILE OF LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEALS AFRESH AFTER ALLOWING A REASONABLE OPPOR TUNITY ITA NOS.2905 & 2906/PUN/2017 RENU A. GOEL 2 OF BEING HEARD TO THE ASSESSEE. IT IS MADE CLEAR THAT IN SUCH FRESH PROCEEDINGS THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY FRE SH EVIDENCE IN SUPPORT OF HER CASE, AS DESIRED EXPEDIENT. 3. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH NOVEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 06 TH NOVEMBER, 2018 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, KOLHAPUR 4. / THE PR. CIT-1, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE *