Boob Pradip Kisanlal, Nashik V. ACIT Cir -01, Nashik

ITA 368/PUN/2012

• Counselvise Citation: 36824514 RSA 2012
• Duration Of Justice: 1 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 23-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBE R AND SHRI R.K. PANDA ACCOUNTANT MEMBER ITA NO. 368 TO 370/PN/2012 (ASSTT. YEARS : 2002-03 TO 2004-05) BO O B PRADIP KISANLAL PLOT NO. P-8, MIDC AMBAD NASIK 422 010. PAN ABRPB 9542 Q APPELLANT V. ASSTT. CIT CIR. I, NASIK RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI MUKESH SHARMA DATE OF HEARING : 20-5-2013 DATE OF PRONOUNCEMENT : ___ 5-2013 ORDER PER BENCH THESE THREE APPEALS FILED BY THE ASSESSEE RELATE T O SAME ASSESSEE INVOLVING COMMON ISSUES. THEY WERE THEREF ORE, HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS CONSOLI DATED ORDER FOR THE SAKE OF CONVENIENCE. 2. THESE APPEALS ARISE OUT OF IDENTICAL ORDERS OF T HE CIT(A)-I NASIK DATED 2-1-2012 PERTAINING TO ASSESSMENT YEARS 2002-03 TO 2004-05. 3. THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN ALL THESE APPEALS PERTAINS TO NOT GIVING PROPER AND ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS SEEN FROM TH E RECORD THAT THE ITA . NO. 368 TO 370//PN/2012 BOOB PRADIP KISANLAL A.Y. 2002-03 TO 2004-05 PAGE OF 3 2 CIT(A) HAS DISPOSED OF THE APPEALS FOLLOWING THE DE CISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 I TD 320 AND MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR 223 ITR 480. 4. AFTER GOING THROUGH THE MATERIAL ON RECORD WE FI ND THAT THE CIT(A) OUGHT TO HAVE PASSED A SPEAKING ORDER INSTEA D OF DISMISSING THE APPEAL. IN THE CIRCUMSTANCES THEREFO RE, WE SET ASIDE THE ORDERS OF THE CIT(A) AND RESTORE THE MATT ER BACK TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE ISSUES R AISED BY THE ASSESSEE BEFORE HIM AFTER AFFORDING ADEQUATE AND PR OPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. SINCE WE ARE DISPOSING OF THE APPEALS ON A PRELIMINARY ISSUE, R EST OF THE ISSUES RAISED BY THE ASSESSEE DO NOT SURVIVE FOR CO NSIDERATION. 5. IN THE RESULT ALL THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN CO URT ON 21 ST MAY 2013. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBE R PUNE, DATED THE 21 ST MAY 2013 ANKAM ITA . NO. 368 TO 370//PN/2012 BOOB PRADIP KISANLAL A.Y. 2002-03 TO 2004-05 PAGE OF 3 3 COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT I NASIK 4. THE CIT(A)-I NASIK 4. THE D.R. A BENCH, PUNE 5. GUARD FILE -TRUE COPY-/ BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE