Vinod Gopalkrishan Nair, Aurangabad V. Income-tax Officer, Ward - 2(3), Aurangabad

ITA 2960/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2810 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NOS.2959 & 2960/PUN/2017 / ASSESSMENT YEARS : 2008-09 & 2009-10 SHRI VINOD GOPALKRISHAN NAIR, PLOT NO.503, N-1, CIDCO, AURANGABAD 431 005 PAN : AHIPG0305M /APPELLANT VS. ITO, WARD-2(3), AURANGABAD . /RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 06.11.2018 / DATE OF PRONOUNCEMENT:06.11.2018 / ORDER PER R.S.SYAL, VP : THESE TWO APPEALS BY THE ASSESSEE RELATE TO THE A.YRS. 2008- 09 & 2009-10. SINCE BOTH THE APPEALS ARE BASED ON SIM ILAR FACTS AND IDENTICAL GROUNDS, I AM, THEREFORE, PROCEEDING TO DISP OSE THEM OFF BY 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 . IN SUCH CIRCUMSTANCES, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET AD EQUATELY IF THE IMPUGNED ORDERS ARE SET-ASIDE AND THE MATTER IS R ESTORED TO THE FILE OF LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEALS AFRESH AS PER LAW AFTER ALLOWING A RE ASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS MADE CLEAR THAT ITA NOS.2959 & 2960/PUN/2017 VINOD GOPALKRISHAN NAIR 2 IN SUCH FRESH PROCEEDINGS THE ASSESSEE WILL BE AT LIBERTY T O LEAD ANY FRESH EVIDENCE IN SUPPORT OF HIS 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)-2, AURANGABAD 4. / THE PR. CIT-2, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE *