Sunil Sopanrao Kamathe, Pune V. Income-tax Officer, Ward - 13 (2), Pune

ITA 326/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9865 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: P S SHINGTE
• Keywords: Non compliance; Set aside

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO. 326/PUN/2019 / ASSESSMENT YEAR : 2008-09 SUNIL SOPANRAO KAMATHE, AT. PHURSUNGI, KAMATHE MALA, PUNE-412 308. PAN : AEHPK3100J. ....... / APPELLANT ! / V/S. THE INCOME TAX OFFICER, WARD 13(2), PUNE. / RESPONDENT ASSESSEE BY : SHRI P.S. SHINGTE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 03.04.2019 / DATE OF PRONOUNCEMENT : 03.04.2019 ' / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM TH E ORDER OF THE LD. CIT(APPEALS)-8, PUNE DATED 15.01.2019 FOR THE ASSESSME NT YEAR 2008-09 AS PER GROUNDS OF APPEAL ON RECORD. 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE AP PRAISED THE BENCH THAT THE LD. CIT(APPEALS) HAS PASSED AN EX-PARTE ORDER. THE RECORD SHOWS THAT THE ORDER HAS BEEN PASSED BY THE LD.CIT(APPEALS)-8, PU NE AND SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE WHEREIN NO ONE ATTENDED ON 2 ITA NO. 326/PUN/2019 A.Y.2008-09 BEHALF OF THE ASSESSEE FOR HEARING. THE LD.CIT(APPEALS) RELIE D ON THE MATERIALS AVAILABLE ON RECORD AND DISMISSED THE APPEAL OF THE ASSESS EE. THE LD. AR OF THE ASSESSEE SUBMITTED THE REASONS FOR NON COMPLIANCE O N THE GIVEN DATES OF HEARING BEFORE THE LD.CIT(APPEALS)-8, PUNE STATING THAT OR IGINALLY THEY HAVE FILED APPEAL BEFORE THE LD. CIT(APPEALS)-7, PUNE AS DOCUMENT ED BEFORE US IN THE PAPER BOOK AT PAGES NO.21 TO 24. THEREAFTER, THEY HAVE RECEIVED NOTICE ON 12.09.2018 ISSUED BY THE LD.CIT(APPEALS)-9, PUNE FIXING HEAR ING OF THE CASE TO WHICH THE ASSESSEE HAS DULY COMPLIED. THIS IS DOCUMENT ED AT PAGE 20 OF THE PAPER BOOK. THEREFORE, THE ASSESSEE WAS UNDER IMPRESSION TH AT THE MATTER WILL BE ADJUDICATED BY THE LD.CIT(APPEALS)-9, PUNE FOR WHICH WRITTEN SUBMISSIONS WERE FILED BY THE ASSESSEE ON 25.09.2018 ALONG WITH RELEVANT ANNEXURES WHICH ARE PLACED AT PAGES 1 TO 19 OF THE PAP ER BOOK. THEREAFTER, THEY HAD RECEIVED THIS PRESENT ORDER OF DISMISSAL OF APP EAL BY THE LD.CIT(APPEALS)-8, PUNE. THE LD.AR FURTHER SUBMITTED THAT THE ASSESSEE WAS UNAWARE AS TO WHEN THE CASE WAS TRANSFERRED FROM THE LD.CIT(APPEALS)-9, PUNE TO LD.CIT(APPEALS)-8, PUNE, SINCE BONA-FIDE, THEY HAVE COMPLIED WITH NOTICE ISSUED BY THE LD.CIT(APPEALS)-9, PUNE. THAT APART FR OM THESE FACTS, THE LD. AR PRAYED THAT ONE FINAL OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE SO THAT HE CAN REPRESENT THE CASE ON MERITS BEFORE THE L D. CIT(APPEALS)-8, PUNE HAVING THE PRESENT JURISDICTION WITH RELEVANT DOCUMENTARY EVIDE NCES. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR OF THE ASSESSEE. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE R IVAL CONTENTIONS. IT IS DEMONSTRATED BY THE LD. AR THAT THE APPEAL WAS FIRST FILED BEFORE THE LD. CIT(APPEALS)-7, PUNE AND THEREAFTER, THEY HAD RECEIVED NO TICE ISSUED BY THE LD. CIT(APPEALS)-9, PUNE AND THE ASSESSEE HAS DULY COMP LIED WITH THE SAID NOTICE BY FILING WRITTEN SUBMISSIONS. THE ASSESSEE WAS UNAWA RE REGARDING THE 3 ITA NO. 326/PUN/2019 A.Y.2008-09 CHANGE OF JURISDICTION OF HIS CASE FROM THE LD.CIT(APPEALS)- 9, PUNE TO LD. CIT(APPEALS)-8, PUNE. THE LD. DR COULD NOT BRING ANY EVIDENCE ON RECORD TO S HOW THAT THEY HAVE EARLIER INFORMED THE ASSESSEE REGARDING THIS CHANGE OF JURISDICTION. WE FURTHER OBSERVE THAT RIGHTS AND LIABILITIES OF THE PARTIES HE REIN ARE YET TO BE DETERMINED SINCE IT IS AN EX-PARTE ORDER PASSED BY THE LD. CIT(APPEALS). 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS)-8, PUNE AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDIC ATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED ON 03RD DAY OF APRIL, 2019. SD/- SD/- ANIL CHATURVEDI PA RTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 3 RD APRIL, 2019. SB '#$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-8, PUNE. 4. THE PR. CIT-4, PUNE. 5. '#$ %%&' , ( &' , - )*+ , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO. 326/PUN/2019 A.Y.2008-09 DATE 1 DRAFT DICTATED ON 03 .0 4 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 03 .0 4 .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