Safique Sadruddin Balsarra, Pune V. Income-tax Officer, Ward - 6 (3), Pune

ITA 381/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9866 (ITAT-PUNE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO. 381/PUN/2019 / ASSESSMENT YEAR : 2014-15 SHRI SAFIQUE SADRUDDIN BALSARRA, PROP. M/S. NEW BALSARA FOOT WEAR, 1082, BUDHWAR PETH, PUNE-411 002. PAN : ACIPB6988J ....... / APPELLANT ! / V/S. THE INCOME TAX OFFICER, WARD 6(3), PUNE. / RESPONDENT ASSESSEE BY : SHRI M.K. KULKARNI REVENUE BY : SHRI RAJESH GAWALI / DATE OF HEARING : 03.04.2019 / DATE OF PRONOUNCEMENT : 03.04.2019 ' / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM TH E ORDER OF THE LD. CIT(APPEALS)-4, PUNE DATED 25.01.2019 FOR THE ASSESSME NT YEAR 2014-15 AS PER GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 381/PUN/2019 A.Y.2014-15 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE AP PRAISED THE BENCH THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX-PARTE ORDER. THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE YET TO BE DETERMIN ED. THE LD. AR FURTHER SUBMITTED THAT THE LD. CIT(APPEALS) HAD PASSED AN EX-PARTE ORDER BASED ON MATERIAL AVAILABLE ON RECORDS AND IN VIEW OF PRINCIP LES OF NATURAL JUSTICE, PRAYED THAT ONE MORE OPPORTUNITY MAY BE GRANT ED TO THE ASSESSEE SO THAT THE ASSESSEE CAN PRESENT HIS CASE BEFORE THE LD . CIT(APPEALS) ON MERITS WITH RELEVANT DOCUMENTARY EVIDENCES. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR OF THE ASSESSEE. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE R IVAL CONTENTIONS. ON PERUSAL OF THE ORDER OF THE LD.CIT(APPEALS), WE FIND THAT IT IS AN EX-PARTE ORDER WHEREIN EVEN THOUGH SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, THERE WAS NO APPEARANCE BY THE ASSESSEE NOR BY HIS AUTHORIZ ED REPRESENTATIVE. THE LD.CIT(APPEALS) HAS CONSIDERED THE MATERIALS AVAILABLE ON RE CORD AND HAS DISMISSED THE APPEAL OF THE ASSESSEE. THAT BEFORE US, PRAYER HAS BEEN MADE IN VIEW OF THE PRIN CIPLES OF NATURAL JUSTICE THAT ONE FINAL OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE SO THAT THE CASE MAY BE PRESENTED BEFORE THE LD. CIT(APPE ALS) ON MERITS. THE LD. DR HAS FAIRLY CONCEDED TO THE PRAYER OF THE LD. AR ON THE GROUND THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD.CIT(AP PEALS) FOR ADJUDICATION. 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 ITA NO. 381/PUN/2019 A.Y.2014-15 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED ON 03 RD DAY OF APRIL, 2019. SD/- SD/- ANIL CHATURVEDI PA RTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 3 RD APRIL, 2019. SB '#$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-4, PUNE. 4. THE PR. CIT-3, PUNE. 5. '#$ %%&' , ( &' , - )*+ , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO. 381/PUN/2019 A.Y.2014-15 DATE 1 DRAFT DICTATED ON 03 .0 4 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 03 .0 4 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER