Anil Dattatraya Kapade, Kolhapur V. Tax Recovery Officer, Range-2, Kolhapur

ITA 393/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8968 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 08-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO. 393/PUN/2019 / ASSESSMENT YEAR : 2008-09 ANIL DATTATRAYA KAPADE, 10-A, FRIENDS COLONY, KOLHAPUR 416 001 PAN : AARPK0703H VS. TAX RECOVERY OFFICER, RANGE-2, KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX-PARTE ORDER PASSED BY THE CIT(A)-2, KOLHAPUR ON 07-12-2018 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. THIS APPEAL IS TIME-BARRED BY 10 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE REASONS WHICH LED TO THE LATE FILING OF THE APPEAL. I AM SATISFIED WITH SUCH REASON. THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI S.P. WALIMBE DATE OF HEARING 14-01-2020 DATE OF PRONOUNCEMENT 15-01-2020 ITA NO. 393/PUN/2019 ANIL DATTATRAYA KAPADE 2 3. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PAS SED THE ORDER EX-PARTE QUA THE ASSESSEE AS WELL AS THE DEPARTMENT . CONSIDERING THE FACTS PREVAILING IN THE INSTANT CASE, I AM 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 LD. CIT(A). I ORDER ACCORDINGLY A ND DIRECT HIM TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOW ING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 15 TH JANUARY, 2020 ITA NO. 393/PUN/2019 ANIL DATTATRAYA KAPADE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, KOLHAPUR 4. THE PR. CIT-2, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 14-01-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 14-01-2020 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. *