Deelip Ramrao Vaidya, Pune V. Assistant Commissioner of Income-tax, Nanded Circle, Nanded

ITA 401/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0585 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 11-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 54F; 54

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 401 /PUN/201 9 / ASSESSMENT YEAR : 20 14 - 15 SHRI DEELIP RAMRAO VAIDYA, FLAT NO. 904, CHINTAMANI RIVERVIEW, BHALEKAR VASTI, KARVE NAGAR, PUNE - 411052 PAN : ABMPV3061D ...... / APPELLANT / V/S. ASST. COMMISSIONER OF INCOME TAX, NANDED CIRCLE, NANDED / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 1 6 - 07 - 2021 / DATE OF PRONOUNCEMENT : 16 - 0 7 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 31 - 12 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, AURANGABAD [CIT(A)] FOR ASSESSMENT YEAR 20 14 - 15 WHEREIN THE CIT(A) DISMISSED THE APPEALS EX - PARTE OF THE ASSESSEE. 2 ITA NO . 401/PUN/2019, A.Y. 2014 - 15 2. THE ABOVE SAID CASE LISTED BEFORE US IN THE CAPTION OF EARLY HEARING VIDE AN APPLICATION DATED 28 - 06 - 2021 BY THE ASSESSEE THROUGH POST. ON PERUSAL OF THE RECORD, WE NOTE THAT THE ASSESSEE COULD NOT PROSECUTE ITS CLAIM BEFORE THE AO AND GROUNDS OF APPEAL BEFORE THE CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE AND THE FACTS AND CIRCUMSTANCES OF TH E CASE, WE TAKE THE ABOVE SAID APPEAL FOR HEARING. 3. WE FIND THAT THE ASSESSEE IS AN INDIVIDUAL AND DECLARED TOTAL INCOME OF RS.42,41,130/ - . THE AO DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.1,03,44,620/ - U/S. 144 OF THE ACT INTER ALIA MAKING A DDITION S U/S. 54D AND 54 OF THE ACT. AGAINST THE ORDER OF AO, THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A) WHEREIN WE NOTE THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE THE GROUNDS RAISED IN FIRST APPELLATE PROCEEDINGS. 4. HEARD LD. D R AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTION. THE LD. DR, SHRI S.P. WALIMBE REFERRED TO PARA NO. 2 OF THE IMPUGNED ORDER AND ARGUED THAT THE CIT(A) HAS G IVEN AMPLE OPPORTUNITIES TO THE ASSESSEE AND THE ASSESSEE FAILED TO REPRESENT HIS CASE. WE NOTE THAT THE AO MADE DISALLOWANCES U/S. 54D AND 54F OF THE ACT, IN OUR OPINION, REQUIRES THE ASSESSMENT OF THE ASSESSEE WITH RELEVANT EVIDENCES. AS DISCUSSED ABOV E, THERE WAS NO OPPORTUNITY TO THE ASSESSEE IN THE FIRST APPELLATE PROCEEDINGS AS WELL AS BEFORE THE AO. IT IS, THEREFORE, CLEAR THAT RIGHTS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED UPON ON MERITS. WE ARE OF THE CONSIDERED VIEW THAT ONE MORE O PPORTUNITY NEEDS TO 3 ITA NO . 401/PUN/2019, A.Y. 2014 - 15 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 TO THE FILE OF AO FOR FRESH ADJUDICATION AFTER PROVIDING S UFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE AO WITH RELEVANT DOCUMENTARY EVIDENCES, IF ANY, TO REPRESENT HIS CASE ON MERITS. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JULY, 202 1 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 16 TH JULY, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1, AURANGABAD 4. THE PR. CIT - 1, AURANGABAD 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE