Fakira Namdev Kamthe, Pune V. Income-Tax Office Ward 14(4), Pune

ITA 366/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4236 (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
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 36 6 /PUN/20 20 / ASSESSMENT YEAR : 20 08 - 09 FAKIRA NAMDEV KAMTHE, C/O. MILIND V. JOSHI & CO., CHARTERED ACCOUNTANTS, S. NO. 698, PANSARE HEIGHTS, SADASHIV PETH, OFF LAXMI ROAD, NR. VIJAY TALKIES, PUNE 411030 PAN : BJLPK8526N ...... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 14 (4), PUNE / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : S HRI SUDHENDU DAS / DATE OF HEARING : 0 5 - 10 - 2021 / DATE OF PRONOUNCEMENT : 06 - 10 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 22 - 11 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 7, PUNE [CIT(A)] FOR ASSESSMENT YEAR 2008 - 09 WHEREIN THE CIT(A) DISMISSED THE APPEALS EX - PARTE OF THE ASSESSEE. 2 ITA NO . 36 6 /PUN/2020, A.Y. 2008 - 09 2. WE NOTE THAT THIS APPEAL WAS FILED WITH A DELAY OF 33 DAYS. THE ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE REASONS FOR DELAY. ON PERUSAL OF RECORD AND HEARING THE LD. DR, WE FIND THAT THE REASONS STATED BY THE ASSESSEE ARE BONAFIDE WHICH REALLY PREVENTED THE ASSESSEE TO FILE THE PRESENT APPEAL IN TIME. THEREFORE, THE DELAY OF 33 DAYS IS CONDONED. 3. AT THE TIME OF HEARING THERE WAS NO APPEARANCE FROM THE ASSESSEE NOR THROUGH HIS REPRESENTATIVE AND WE OBSERVE THAT THE ORDER PASSED BY THE CIT(A) IS AN EX - PARTE ORDER AND LIABILITIES OF THE ASSESSEE WERE N OT ADJUDICATED UPON. THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON - PROSECUTION. WE PROCEED WITH THE CASE AFTER HEARING THE SUBMISSIONS OF LD. DR WHEREIN IT IS EVIDENT THAT NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE A TTENDED AND FILED THE DETAILS EVIDENCES IN SUPPORT OF APPEAL ON MERITS. THEREFORE, THE LD. DR VEHEMENTLY OPPOSED THE PRAYER OF PROVIDING ANY FURTHER OPPORTUNITY TO THE ASSESSEE FOR REPRESENTING HIS CASE ON MERITS BEFORE THE FIRST APPELLATE AUTHORITY. 4 . WE HAVE PERUSED THE CASE RECORDS AND HEARD THE LD. DR. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTION. IT IS, THEREFORE, CLEAR THAT RIGHTS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED UPON ON MER ITS AND WE ARE OF THE CONSIDERED VIEW THAT ONE FINAL OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS SO THAT JUSTICE CAN BE DELIVERED. 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE LD. CIT(A) WITH RELEVANT DOCUMENTARY 3 ITA NO . 36 6 /PUN/2020, A.Y. 2008 - 09 EVIDENCES TO REPRESENT HIS CASE ON MERITS. AN Y SERVICE OF NOTICE IS DISPENSABLE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH OCTOBER, 2021. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 06 TH OCTOBER, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 7, PUNE 4. THE PR. CIT - 6, PUNE 5. , , , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE