Van Investments, Pune V. Income-Tax, Ward 7(3), Pune

ITA 410/PUN/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8637 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

आयकर अपीलीय अधधकरण “एक सदस्य” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 410/PUN/2021 धनधाारण वषा / Assessment Year : 2014-15 Van Investments Villa No. A-10, S.No. 46/1/1A and 46/1/1B Insignia Brooklands Underi Pisoli Road, Pune-411 060 PAN : AAKFV4978J .......अपीलाथी / Appellant बनाम / V/s. The Income Tax Officer, Ward-7(3), Pune. ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 12.11.2021 घोषणा की तारीख / Date of Pronouncement : 12.11.2021 आदेश / ORDER PER CHANDRA MOHAN GARG JM: This appeal filed by the assessee is directed against the order of the Ld. CIT(Appeals), Pune-5, Pune dated 14.08.2018 for the assessment year 2014- 15 as per the grounds of appeal on record. 2. We find that there is a delay of 35 days in filing of the appeal before the Tribunal. We take note of the present pandemic situation where the movement of people are restricted and because of such practical situation, it is always not possible to follow the time of limitation regarding filing of appeal 2 ITA No. 410/PUN/2021 A.Y.2014-15 before various Forums. This fact was also observed and taken cognizance of by the Hon’ble Supreme Court of India, in Civil Original Jurisdiction, Suo Moto Writ Petition (Civil) No.3 of 2020 dated 8 th March, 2021. The Ld. DR also conceded to these facts and did not raise any objection for condonation of delay. In view of the observation of the Hon’ble Supreme Court, we condone the delay and proceed to hear this appeal on merits. 3. At the very outset, we find that there is an ex-parte order passed by the Ld. CIT(Appeals) wherein rights and liabilities of the assessee were not adjudicated upon by the Ld. CIT(Appeals). Therefore, one more opportunity should be provided to the assessee to represent his case on merits before the Ld. CIT(Appeals) in the interest of justice. 4. The Ld. DR did not raise any objection if the matter is remanded back to the file to the Ld. CIT(Appeals). 5. On careful perusal of the case record, we take cognizance of the fact that the Ld. CIT(Appeals) has passed an ex-parte order wherein rights and liabilities of the assessee were not adjudicated upon. Therefore, we are of the considered view that one more opportunity should be provided to the assessee so that he can represent his case on merits before the Ld. CIT(Appeals). It is also evident from Para 2 of the Ld. CIT(Appeals)’s order that several opportunities were provided to the assessee however, due to non- appearance, the Ld. CIT(Appeals) dismissed the appeal of the assessee by passing ex-parte order. We may mention that Income Tax Legislation being welfare legislation, the rights and interest of the tax payer assessee should be safeguarded. The Ld. DR has also appreciated this position and has therefore, conceded for sending the matter back to the file of the Ld. CIT(Appeals). 3 ITA No. 410/PUN/2021 A.Y.2014-15 In view thereof, upholding the principles of natural justice, we set aside the order of the Ld. CIT(Appeals) and remand the matter back to his file for fresh adjudication on merits. We hereby direct the assessee that he should present himself before the Ld. CIT(Appeals) on the date of hearing as would be provided with relevant documents /evidences to represent their case on merits before him. The Ld. CIT(Appeals) shall re-adjudicate the matter complying with the principles of natural justice and as per law. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 12 th day of November, 2021. Sd/- Sd/- R.S.SYAL CHANDRA MOHAN GARG VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 12 th November, 2021. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(Appeals), Pune-5, Pune. 4. The Pr. CIT, Pune-4, Pune. 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “एक सदस्य” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गार्ा फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune. 4 ITA No. 410/PUN/2021 A.Y.2014-15 Date 1 Draft dictated on 12.11.2021 Sr.PS/PS 2 Draft placed before author 12.11.2021 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