M/s. Zeal Infra Projects Pvt.Ltd, Nashik V. Assistant Commissioner of Income-tax, Central Circle - 2, , Nashik

ITA 3009/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0196 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.3009/PUN/2017 / ASSESSMENT YEAR : 2012-13 M/S.ZEAL INFRA PROJECTS PVT. LTD., SUYOJIT HEIGHTS, OPP. RAJIV SINGH BHAVAN, SHARANPUR ROAD, NASHIK 422003 PAN : AAACZ3017F VS. ACIT, CENTRAL CIRCLE-2, NASHIK APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASS ED BY THE CIT(A)-12, PUNE ON 27-09-2017 IN RELATION TO THE ASSES SMENT YEAR 2012-13. 2. THE ASSESSEE, THROUGH GROUND NO. 1, HAS, INTER ALIA, CHALLENGED THE PASSING OF THE EX-PARTE ORDER BY THE LD. CIT(A) WITHOUT GRANTING PROPER OPPORTUNITY OF HEARING. ASSESSEE BY NONE REVENUE BY SHRI S.P. WALIMBE DATE OF HEARING 25-06-2020 DATE OF PRONOUNCEMENT 25-06-2020 ITA NO.3009/PUN/2017 M/S. ZEAL INFRA PROJECTS PVT. LTD. 2 3. WE HAVE HEARD THE LD. DR THROUGH VIRTUAL HEARING AND GO NE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD . CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE PRIMARILY FOR NON- ATTENDANCE . IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE EXTANT CASE AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTION TO THE GRANTING OF 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 REMITTED TO THE FILE OF THE LD. CIT(A) W ITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LA W AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE . WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JUNE, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 25 TH JUNE, 2020 SATISH ITA NO.3009/PUN/2017 M/S. ZEAL INFRA PROJECTS PVT. LTD. 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-12, PUNE 4. 5. THE PR. CIT, CENTRAL, NAGPUR , , / DR B, ITAT, PUNE 6. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 25-06-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 25-06-2020 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. *