Manisha Paigude, Pune V. Income-tax Officer, Ward – 4(4), Pune

ITA 362/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4232 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 13-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

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 NO.362/PUN/2020 / ASSESSMENT YEAR : 2008-09 MANISHA VIJAY PAIGUDE, C/O. MILIND V. JOSHI & CO., CHARTERED ACCOUNTANTS, S.NO.698, PANSARE HEIGHTS, SADASHIV PETH, OFF LAXMI ROAD, NEAR VIJAY TALKIES, PUNE 411 030 PAN : CTKPP8672E VS. ITO, WARD-14(4), PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A)-7, PUNE ON 07-03-2018 IN RE LATION TO THE ASSESSMENT YEAR 2008-09. 2. THERE IS A DELAY OF 34 DAYS IN PRESENTING THIS APPEAL BE FORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN AFFIDAVIT GIVEN BY AJAY M. THORAT, HER PREVIOUS COUNSEL, IN SUPPORT OF THE REASONS W HICH LED TO THE FILING OF THE INSTANT APPEAL BELATEDLY. WE ARE SATISFIED WITH TH E REASONS. AS SUCH, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR DISPOSAL ON MERITS. ASSESSEE BY NONE REVENUE BY SHRI VITTHAL BHOSALE DATE OF HEARING 05-10-2021 DATE OF PRONOUNCEMENT 06-10-2021 ITA NO.362/PUN/2020 MANISHA VIJAY PAIGUDE 2 3. WE HAVE HEARD THE LD. DR THROUGH VIRTUAL COURT AND PERU SED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF ASSESSEE DESPITE NOTICE. IT IS SEEN THAT THE REASSES SMENT PROCEEDINGS WERE INITIATED AND THE ASSESSMENT WAS COMPLETED U/S.143(3) R.W.S.147 OF THE INCOME-TAX ACT, 1961 (HEREI NAFTER CALLED THE ACT) ON 17-02-2016 DETERMINING TOTAL INCOME AT RS.9,02, 640/-. THE LD. FIRST APPELLATE AUTHORITY DISMISSED THE APPEAL EX PARTE QUA THE ASSESSEE. IN VIEW OF THE TOTALITY OF THE FACTS OBTAINING IN THIS CASE, 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 LD. CIT(A). WE ORDER ACCORDIN GLY AND DIRECT THE LD. CIT(A) TO PASS THE ORDER AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSES SEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . 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 ITA NO.362/PUN/2020 MANISHA VIJAY PAIGUDE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE CIT(A)-7, PUNE 3. THE PR.CIT-6, PUNE 4. 5. DR, ITAT, SMC BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 05-10-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 05-10-2021 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. *