ARUN SOPAN ADATE , SOPLAPUR V. INCOME TAX OFFICER ,WARD 1(1), SOLAPUR

ITA 359/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4237 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 12-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reassessment proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, SMC PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NOS.358 TO 361/PUN/2020 / ASSESSMENT YEAR S: 2005-06, 2006-07, 2007-08 & 2 009-10 ARUN SOPAN ADATE, SARGARWADI, AT POST NAZARE, TAL. SANGOLE, SOLAPUR 413 307 MAHARASHTRA PAN : AELPA6743D VS. ITO, WARD-1(1), SOLAPUR APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THESE 4 APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE EX PARTE ORDERS PASSED BY THE CIT(A)-1, PUNE ON 21-01-2020 IN RELATION TO THE ASSESSMENT YEARS 2005-06, 2006-07, 2007- 08 & 2009-10. 2. WE HAVE HEARD BOTH THE SIDES THROUGH VIRTUAL COURT AND PERUSED THE RELEVANT MATERIAL ON RECORD. IN THE EXTANT APP EALS, THE REASSESSMENT PROCEEDINGS WERE INITIATED AND THE ASSESSMENTS WERE COMPLETED U/S.143(3) R.W.S.147 OF THE INCOME-TAX ACT, 196 1 (HEREINAFTER CALLED THE ACT) ON 12-03-2013 DETERMINING TOTA L INCOME AT RS.6,47,330/-, RS.5,92,190/-, RS.9,07,140/- AND RS.15,81,470/- FOR THE A.YS. 2005-06 TO 2008-09 RESPE CTIVELY. THE ASSESSEE BY MS. PRERNA DESARADA REVENUE BY SHRI SUDHENDU DAS DATE OF HEARING 05-10-2021 DATE OF PRONOUNCEMENT 06-10-2021 ITA NOS.358 TO 361/PUN/2020 ARUN SOPAN ADATE 2 LD. FIRST APPELLATE AUTHORITY DISMISSED THE APPEALS EX PARTE QUA THE ASSESSEE. IN VIEW OF THE TOTALITY OF THE FACTS OBTAINING IN THES E CASES, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WO ULD MEET ADEQUATELY IF THE IMPUGNED ORDERS ARE SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A). WE ORDER ACCORDIN GLY AND DIRECT THE LD. CIT(A) TO PASS THE ORDERS AFRESH AS PER LA W AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR STATISTICAL PUR POSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH OCTOBER, 2021. SD/- SD/- ( S.S. VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 06 TH OCTOBER, 2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE CIT(A)-1, PUNE 3. THE PR.CIT-1, PUNE 4. 5. DR, ITAT, SMC BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NOS.358 TO 361/PUN/2020 ARUN SOPAN ADATE 3 DATE 1. DRAFT DICTATED ON 05-10-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 06-10-2021 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.