Sachin Gopalrao Borade, Jalna V. Income-tax Officer, Ward – 1, , Jalna

ITA 3001/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5984 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-04-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 18-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S. VISWANETHRA RAVI , J UDICIAL MEMBER I TA NO. 300 1 /PUN/2017 / ASSESSMENT YEAR : 201 2 - 1 3 SHRI SACHIN GOPALRAO BORA DE PLOT NO.50, GOVIND GANGA N, ABOVE SBH MANTHA, MARKET YARD, TALUKA MANTHA, JALNA PAN: BBYPB3946C VS. ITO, WARD - 1, JALNA APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A) - 1 , AURANGABAD ON 3 1 - 1 0 - 2017 IN RELATION TO THE ASSESSMENT YEAR 201 2 - 1 3 . 2. THE ASSESSEE, THROUGH GROUNDS OF THE APPEAL, HAS, INTER AL IA, CHALLENGED THE PASSING OF THE EX - PARTE ORDER BY THE LD. CIT(A) WITHOUT GRANTING PROPER OPPORTUNITY OF HEARING. A SSESSEE BY SHRI M.K. KULKARNI RE VENUE BY SHRI VITTHAL BHOSALE DATE OF HEARING 2 6 - 0 4 - 202 1 DATE OF PRO NOUNCEMENT 26 - 0 4 - 202 1 ITA NO . 300 1 /PUN/ 2017 SACHIN GOPALRAO BORADE 2 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS THROUGH VIRTUAL COURT AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE L D. CIT( A) DISMISSED THE APPEAL OF THE ASSESSEE PRIMARILY FOR NON - ATTENDANCE AND THEN WENT ON TO DECIDE ON MERITS AS WELL . THE LD. AR STATED THE REASONS FOR HIS ABSENCE BEFORE THE LD. CIT(A), WITH WHICH WE ARE SATISFIED. IN VIEW OF THE AFORENOTED PECULIAR FACTS OBTAINING IN THE EXTANT CASE AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTION TO THE GRANTING OF ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE, WE ARE OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET - ASIDE AND THE MATTER IS REMIT TED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE. WE ORDER ACCORDINGLY. 4 IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPO SES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL, 2021 . SD/ - SD/ - ( S.S. VISWANETHRA RAVI ) ( R.S.SYAL ) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 26 TH APRIL, 2021 GCVSR ITA NO . 300 1 /PUN/ 2017 SACHIN GOPALRAO BORADE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) - 1 , AURANGABAD 4 . 5. THE PR. CIT - 1 , AURANGABAD DR A , ITAT, PUNE 6 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATE D ON 2 6 - 0 4 - 202 1 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 2 6 - 0 4 - 202 1 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *