Anant Keshav Rajegaonkar, Nashik V. Assistant Commissioner of Income-tax, Central Circle - 2, , Nashik

ITA 3018/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0146 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 19-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

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 NOS.3018 TO 3024/PUN/2017 / ASSESSMENT YEARS : 2005-06 TO 2011-12 ANANT KESHAV RAJEGAONKAR, G-3, CROWN COMMERCIAL COMPLEX, SHARANPUR ROAD, OPP. NMC, RAJIV GANDHI BHAVAN, NASHIK 422 002 PAN : ACPPR9345E VS. ACIT, CENTRAL CIRCLE-2, NASHIK APPELLANT RESPONDENT / ORDER PER BENCH : THIS BATCH OF SEVEN APPEALS BY THE ASSESSEE ARISES OUT OF THE SEPARATE ORDERS PASSED BY THE CIT(A)-12, PUNE ON 11-0 8-2017 IN RELATION TO THE ASSESSMENT YEARS 2005-06 TO 2011-12 CONFIRM ING THE PENALTY IMPOSED U/S 271(1)(B) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED `THE ACT). WE HAVE CLUBBED THESE A PPEALS FOR DISPOSAL AS A COMMON ISSUE IS RAISED IN THEM. ASSESSEE BY SHRI SANJEEV S. MUTHA REVENUE BY SHRI S.P. WALIMBE DATE OF HEARING 26-06-2020 DATE OF PRONOUNCEMENT 26-06-2020 ITA NOS.3018 TO 3024/PUN/2017 ANANT KESHAV RAJEGAONKAR 2 2. THE ASSESSEE, THROUGH GROUND NO. 1, HAS, INTER ALIA, CHALLENGED THE PASSING OF THE EX-PARTE ORDERS BY THE LD. CIT(A) WITHOUT GRANTING PROPER OPPORTUNITY OF HEARING. 3. WE HAVE HEARD BOTH THE SIDES THROUGH VIRTUAL HEARING AN D GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THA T THE LD. CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE PRIMARILY F OR NON- ATTENDANCE . IT IS FURTHER NOTED THAT THE ASSESSEE REMAINED UNREPRESENTED BEFORE THE AO ALSO IN THE PENALTY PROCEEDING S. IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE EXTANT CASES AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTION TO THE GRANTING OF OPPORTUNITY OF HEARING TO THE ASSESSEE, WE ARE OF THE OPINIO N THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDERS ARE SET-ASI DE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEALS AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDIN GLY. 4. IN THE RESULT, THE APPEALS ARE ALLOWED FOR STATISTICAL PURPO SES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JUNE, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 26 TH JUNE, 2020 SATISH ITA NOS.3018 TO 3024/PUN/2017 ANANT KESHAV RAJEGAONKAR 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 26-06-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 26-06-2020 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. *