Radhakisan Balkrishna Bhangadia, Pune V. Income-tax Officer, Ward - 8(1), Pune

ITA 338/PUN/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2680 (ITAT-PUNE)
• Duration Of Justice: 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / ITA NO.338/PUN/2019 / ASSESSMENT YEAR : 2014-15 SHRI RADHAKISAN BALKRISHNA BHANGADIA, G-762, SHRI SAI ROW HOUSE CO.OP SOCIETY, SANT DNYANESHWAR NAGAR MHADA COLONY, MORWADI, NEAR SNBP INTERNATIONAL SCHOOL, PIMPRI, PUNE 411 018 PAN : ADBPB6090P VS. ITO, WARD-8(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A)-13, PUNE ON 21-01-2019 IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. IT IS SEEN THAT NOT ONLY THE IMPUGNED O RDER, BUT APPELLANT BY SMT. DEEPA KHARE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 08-03-2019 DATE OF PRONOUNCEMENT 08-03-2019 ITA NO.338/PUN/2019 RADHAKISAN BALKRISHNA BHANGADIA 2 THE ASSESSMENT ORDER WAS ALSO PASSED EX PARTE. THE REASONS GIVEN BY THE LD. AR, WHICH LED TO THE PASSING OF THE EX PARTE APPELLATE AND THE ASSESSMENT ORDERS, HAVE BEEN GONE INTO. WE ARE SATISFIED WITH THE SAME. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE E NDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-A SIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. WE ORDER ACCO RDINGLY AND DIRECT THE AO TO FRAME THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH MARCH, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VI CE PRESIDENT PUNE; DATED : 08 TH MARCH, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-13, PUNE 4. 5. 6. THE PR. CIT-5, PUNE , , / DR B, ITAT, PUNE; / GUARD FILE. / TRUE COPY // / BY ORDER, / /TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.338/PUN/2019 RADHAKISAN BALKRISHNA BHANGADIA 3 DATE 1. DRAFT DICTATED ON 08-03-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 08-03-2019 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. *