S.G. Construction and Finance Private Limited, Jalna V. Assistant Commissioner of Income-tax, Circle - 1, Aurangabad

ITA 2998/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0194 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MALVIYA
• Keywords: Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 29 98 /PUN/201 7 / ASSESSMENT YEAR : 201 1 - 12 M/S. S.G. CONSTRUCTION AND FINANCE PVT. LTD., BAGADIYA PALACE, DR. R.P. ROAD, JALNA 431203 PAN : AAHCS6698C ....... / APPELLANT / V/S. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, AURANGABAD / RESPONDENT ASSESSEE BY : SHRI RAJESH AGRAWAL REVENUE BY : SHRI ALOK MALVIYA / DATE OF HEARING : 25 - 06 - 2020 / DATE OF PRONOUNCEMENT : 25 - 06 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 05 - 09 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, AURANGABAD [CIT(A)] FOR ASSESSMENT YEAR 2011 - 12 WHEREIN HE DISMISSED THE GROUNDS OF APPEAL EX - PARTE OF ASS ESSEE. 2 ITA NO . 2998/PUN/2017, A.Y. 2011 - 12 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER. THE LD. CIT(APPEALS) WENT ON TO PASS AN ORDER BASED ON THE MATERIAL AVAILABLE ON RECORD NAMELY, STATEMENT OF FACTS AND GROUNDS OF APPEAL AS PER FORM - 35 WHILE FILING THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. THE LD. AR PRAYED THAT ONE FINAL OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE SO THAT THE MATTER MAY BE DISCUSSED AND REPRESENTED ON MERITS BEFORE THE LD. CIT(APPEALS) AND THEREFORE, IT SHOULD BE RESTORED TO THE FILE OF LD. CIT(APPEALS). 3. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT ONCE THE APPEAL IS DECIDED AS PER MATERIALS AVAILABLE ON RECORD, THERE WAS NO NEED FOR THE ASSESSEE TO AGAIN GO BACK TO THE LD. CIT(APPEALS) AND REFERR ED TO PARA 2 OF THE CIT(A) WHEREIN ALREADY REASONABLE OPPORTUNITY HAS BEEN GRANTED TO THE ASSESSEE. 4. WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND ALSO HAVE GIVEN THOUGHTFUL CONSIDERATION TO THE ORDER PASSED BY THE LD. CIT(APPEA LS). WE FIND THAT IT IS AN EX - PARTE ORDER WHERE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. SINCE THERE WAS NO APPEARANCE ON RECORD BY THE ASSESSEE AND ORDER OF LD. CIT(APPEALS) WAS BASED ONLY ON MATERIALS AVAILABLE ON RECORDS I.E. ST ATEMENT OF FACTS, GROUNDS OF APPEAL FILED BY THE ASSESSEE AND THE ASSESSMENT ORDER, THE ASSESSEE SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO DEFEND HIS CASE THROUGH PROPER DOCUMENTARY EVIDENCES. IN THE INTEREST OF JUSTICE, WE THEREFORE, SET ASIDE THE ORDER OF LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND AT THE SAME TIME, THE ASSESSEE IS DIRECTED TO PRESENT BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THI S ORDER TO REPRESENT ITS CASE ON MERITS. ANY SERVICE OF NOTICE IS DISPENSABLE. 3 ITA NO . 2998/PUN/2017, A.Y. 2011 - 12 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JUNE, 2020. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 25 TH JUNE, 2020 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 1, AURANGABAD 4. THE PR. COMMISSIONER OF INCOME TAX - 1, AURANGABAD 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE