Deputy Commissioner of Income-tax, Circle - 8, Pune V. Santosh K.Gawade, Pune

ITA 413/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3358 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-06-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 413 /PUN/20 18 / ASSESSMENT YEAR : 2013 - 14 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 8, PUNE. ....... / APPELLANT / V/S. SHRI SANTOSH K. GAWADE, GENTLE BREEZE, PLOT NO. 4/6, SECTOR - 6, PCNTDA BUNGLOW A/4, BHOSAIR, PUNE - 411 026. PAN : AFFPG7794D / RESPONDENT REVENUE BY : SHRI S.P WALIMBE A SSESSEE BY : NONE / DATE OF HEARING : 03 . 0 6 .202 1 / DATE OF PRONOUNCEMENT : 14 . 06 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS A PPEAL PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 8, PUNE DATED 23.11.2017 FOR THE ASSESSMENT YEAR 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 413 /PUN/20 18 A.Y. 2013 - 14 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE SUBMISSIONS OF THE LD. DR WERE RECORDED AND APPEAL OF THE REVENUE WAS HEARD ON MERITS. 3. ON PERUSAL OF THE ORDER OF THE LD. CIT(APPEALS), IT IS SEEN THAT ORDER OF THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER. THAT FROM PARA 3 OF THE LD. CIT(APPEALS)S ORDER, IT IS EVIDENT THAT THE NOTICE OF HEARING WAS ISSUED FOR HEARING ON 01.11.2017 FOR COMPLIANCE ON 08. 11.2017. HOWEVER, NONE APPEARED IN RESPONSE TO THE SAID NOTICE. ANOTHER NOTICE OF HEAR ING WAS ISSUED ON 09.11.2017 FIXING COMPLIANCE FOR 21.11.2017. AS PER THE ACKNOWLEDGEMENT OF THE POST OFFICE, TH IS NOTICE WAS RECEIVED BY ONE M S. SUMAN. HOWEVER, NONE APP EARED IN RESPONSE TO THIS NOTICE ALSO. THEREAFTER, THE LD. CIT(APPEALS) PROCEEDED TO DECIDE THE MATTER BASED ON MATERIALS AVAILABLE ON RECORD SPECIFICALLY FORM 35 ALONG WITH RELEVANT DOCUMENTS I.E. STATEMENT OF FACTS AND GROUNDS OF APPEAL. 4. WE FUR THER OBSERVE THAT LAST OPPORTUNITY GIVEN TO THE ASSESSEE WAS ON 21.11.2017 AND THE ORDER OF THE LD. CIT(APPEAL) WAS PASSED ON 23.11.2017. THAT FROM THE CHAIN OF EVENTS, WE ARE OF THE CONSIDERED VIEW THAT SUFFICIENT OPPORTUNITY WAS NOT PROVIDED TO THE ASSES SEE BY THE LD. CIT(APPEALS). HE PASSED AN EX - PARTE ORDER WHEREIN RIGHTS AND LIABILITIES OF THE PARTIES ARE YET TO BE DECIDED. THE LD. DR SUBMITTED THAT HE DOES NOT HAVE ANY OBJECTION IF THE MATTER IS REMANDED TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJU DICATION ON MERITS. IN VIEW THEREOF, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND REMAND THE MATTER BACK TO HIS FILE TO RE - ADJUDICATE WHILE COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE AND AS PER LAW. AT THE SAME TIME, THE ASSESSEE IS DIRECTED TO BE PRESENT BEFORE THE LD. CIT(APPEALS) WITH ALL THE REQUISITE DETAILS/ EVIDENCES TO REPRESENT HIS CASE ON MERITS. 3 ITA NO. 413 /PUN/20 18 A.Y. 2013 - 14 5. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 14 TH DAY OF JUNE , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 14 TH JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 8, PUNE. 4. THE PR. CIT - 5, PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 413 /PUN/20 18 A.Y. 2013 - 14 DATE 1 DRAFT DICTATED ON 03 .06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14.06 .202 1 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