Shrikant Atur Varadan, Hyderabad V. Income Tax Officer Ward11(2), Pune

ITA 417/PUN/2022

AI Insights

The case involves an appeal by Shrikant Atur Varadan against an ex-parte order from the Commissioner of Income Tax (Appeals)-1, Pune, concerning the assessment year 2013-14. The appeal was initially time-barred by 776 days, for which a condonation petition was filed. The Tribunal found the reasons for the delay acceptable and condoned it. The primary issue was the ex-parte nature of the previous order, which did not allow for a fair hearing of the assessee's case. The Tribunal emphasized the principles of natural and equitable justice, highlighting the need for the assessee to be heard and the case to be decided on its merits. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138149 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 25-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.M. HIREMATH
• Assessee Lawyers: K. SRIRAM; RAGHURAM PRATURI; FCAS
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI R.S.SYAL, HON. VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No.417/PUN/2022 (A.Y. 2013-14) Shrikant Atur Varadan, C/o Katrapati & Associates, 1-1-298/2/B/3, 1 st Floor, Ashok Nagar, Hyderabad. PAN: AAOPV 4178 J vs ITO, Ward-11(2), Pune. Appellant Respondent Assessee by : Shri K. Sriram & Shri Raghuram Praturi, FCAs Revenue by : Shri B.M. Hiremath, DR Date of hearing : 20/07/2023 Date of pronouncement : 20/07/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax (Appeals)-1, Pune, dated 07.02.2020 for A.Y.2013-14 as per the grounds of appeal on record. 2. At the outset, it is observed that the present appeal is time barred by 776 days and the assessee had filed condonation petition along with affidavit explaining the reasons for delay. We have perused the contents of the affidavit and the condonation of delay petition and it is seen that the delay caused was due to circumstances beyond the control of the assessee and, such delay was neither deliberate nor intentional on the part of the assessee. The ld.DR also agreed that the delay may be condoned. Considering the facts, the delay of 776 days ITA No.417/PUN/2023 Sahebrao Damu Shewale 2 in filing the appeal is hereby condoned and the matter is heard on merits. 3. We have heard both the parties and perused the material available on record. We find that the ld.CIT (A) has passed ex-parte order. The rights and liabilities of the parties herein have not been substantially adjudicated by the first appellate authority in this matter. The basic foundation of quasi-judicial authority is based on the principles of natural and equitable justice where the taxpayer/assessee needs to be heard and the rights and liabilities to be decided on merits of the case. In this matter, since the assessee did not attend the hearing, it resulted in passing ex-parte order by the ld.CIT(A). In view of the Income-tax Act, being welfare legislation, we are of the considered view, one final opportunity should be provided to the assessee to represent his case before the ld. CIT(A) on merits and in view thereof, we set aside the order of ld. CIT(A) and restore the matter back to his file for re-adjudication as per law determining the case on merits. Grounds of appeal of the assessee stands allowed for statistical purposes. 5. In the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in open Court on 20 th July, 2023. Sd/- Sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE-PRESIDENT JUDICIAL MEMBER Dated : 20 th July, 2023 ITA No.417/PUN/2023 Sahebrao Damu Shewale 3 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 5. The DR, ITAT, “B” Bench Pune. 6. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.