Kishore Gopikishan Bagdia, Jalna V. Income-tax Officer, Ward - 1, Jalna

ITA 3071/PUN/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5640 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 21-12-2017
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3071/PUN/2017 िनधा रण वष / Assessment Year : 2013-14 Kishore Gopikishan Bagdia, Laxminarayan Oil Mill, Devalgaon Raja Road, Jalna, Jalna-431203 PAN : ADNPB8596L Vs. ITO, Ward-1, Jalna Appellant Respondent आदेश / ORDER PER. R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by the ld. CIT(A)-1, Aurangabad on 31-10-2017 in relation to the Assessment Year 2013-14. 2. We have heard both the sides and perused the relevant material on record. The ld. first appellate authority dismissed the appeal ex parte qua the assessee. The assessee is aggrieved by the impugned order. Albeit the assessment order in the extant case mentions that it was passed u/s.143(3), we find the AO proceeded Assessee by : Shri Krishna Gujarathi Revenue by : Shri S.P. Walimbe Date of hearing : 23-12-2021 Date of pronouncement : 23-12-2021 ITA No.3071/PUN/2017 Kishore G. Bagdia 2 to complete the assessment in the absence of the material available having been placed on record by the assessee. In view of the foregoing facts, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the AO. We order accordingly and direct the AO to make the assessment afresh as per law after allowing a reasonable opportunity of being heard to the assessee. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 23 rd December, 2021. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 23 rd December, 2021 Satish ITA No.3071/PUN/2017 Kishore G. Bagdia 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent; 3. The CIT(A), 1, Aurangabad, 4. 5. 6. The Pr.CIT-1, Aurangabad DR, ITAT, ‘A’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 23-12-2021 Sr.PS 2. Draft placed before author 23-12-2021 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. *