Vivek Mahadeo Yadav, Pune V. Income-tax Officer, Ward - 7(5), Pune

ITA 300/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3683 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 07-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO. 300/PUN/2018 / ASSESSMENT YEAR : 2013-14 VIVEK MAHADEO YADAV, FLAT NO. 49, A4, BUILDING, RAVI PARK, BEHIND PARMAR PARK, WANOWRIE, PUNE-411 040 PAN : ABGPY3781P ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD-7(5), PUNE. / RESPONDENT ASSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 22.02.2019 / DATE OF PRONOUNCEMENT : 22.02.2019 / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM T HE ORDER OF LD. CIT(APPEALS), PUNE-5, PUNE DATED 06.10.2017 FOR THE ASSESSM ENT YEAR 2013- 14 AS PER GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 300/PUN/2018 A.Y.2013-14 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE AP PRAISED THE BENCH THAT ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX-PARTE ORDER AND RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. THE L D.CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NO N-PROSECUTION. THE LD. AR PRAYED FOR ONE FINAL OPPORTUNITY TO REPRESENT THE CASE BEFORE THE LD. CIT(APPEALS) ON MERITS. 3. ON THE OTHER HAND, THE LD. DR VEHEMENTLY OPPOSED T HE PRAYER OF THE ASSESSEE SAYING THAT THE ASSESSEE IS NOT VIGILANT AT ALL A ND THEREFORE, ANY FURTHER OPPORTUNITY SHOULD NOT BE PROVIDED. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE R IVAL CONTENTIONS. WE FIND THAT THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE AS SESSEE ON THE GROUND OF NON PROSECUTION. IT IS, THEREFORE, CLEAR THAT RIGH TS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED UPON ON MERITS. THE SP IRIT OF INCOME TAX LEGISLATION IS THAT OF WELFARE LEGISLATION AND WHEN THE ASSESS EE HAS PRAYED FOR ONE FINAL OPPORTUNITY TO REPRESENT HIS CASE ON MERITS, WE ARE INCLINED TO ACCEPT TO THE PRAYER OF THE ASSESSEE SO THAT JUSTICE CAN BE DELIVE RED. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT (APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE S AME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE LD. CIT(APPEALS ) WITH RELEVANT DOCUMENTARY EVIDENCES TO REPRESENT HIS CASE ON MERITS. ANY SERVICE OF NOTICE IS DISPENSABLE. 3 ITA NO. 300/PUN/2018 A.Y.2013-14 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED ON 22 ND DAY OF FEBRUARY, 2019. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 22 ND FEBRUARY, 2019. 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. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO. 300/PUN/2018 A.Y.2013-14 DATE 1 DRAFT DICTATED ON 22.02 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2 2 .02 .201 9 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