Smt. Kamlabai Murlidhar Chakurkar, Latur V. Income-tax Officer, Ward - 4, Latur

ITA 430/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9710 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-03-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Section: 201; 13; 119

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S. VISWANETHRA RAVI , J UDICIAL MEMBER I TA NO. 430/PUN/2019 / ASSESSMENT YEAR : 201 2 - 13 SMT. KAMLABAI MURLIDHAR C HAKURKAR, C/O. R.V. SARDA & CO., NEXT TO SUPER SHOPPEE, HANUMAN CHOWK, LATUR 413512 PAN : APBPC4212Q VS. ITO, WARD - 4 , LATUR APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) - 1, AURANGABAD DATED 20 - 12 - 2017 IN RELATION TO THE ASSESSMENT YEAR 201 2 - 13 . 2. THIS APPEAL IS TIME BARRED BY 119 DAYS. THE A SSESSEE HAS FILED CONDONATION PETITION STATING THE REASONS WHICH LED TO THE LATE FILING OF THE APPEAL. WE ARE SATISFIED WITH SUCH REASONS. THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. A SSESSEE BY NONE RE VENUE BY SHRI ALOK MALVIYA DATE OF HEARING 07 - 07 - 2020 DATE OF PRONOUNCEMENT 08 - 0 7 - 2020 ITA NO . 430 /PUN/ 2019 SMT. KAMLABAI M. CHAKURKAR 2 3. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESP ITE NOTICE. WHEN THE CASE WAS EARLIER FIXED FOR HEARING, NAMELY, ON 06 - 08 - 2019, 17 - 09 - 2019, 18 - 12 - 2019 AND 24 - 06 - 2019, THE ASSESSEE REMAINED UNREPRESENTED AND ALSO DID NOT APPEAR IN PERSON. UNDER SUCH CIRCUMSTANCES, WE ARE PROCEEDING TO DISPOSE OF THE AP PEAL EX PARTE QUA THE ASSESSEE. 4 . THE ASSESSEE, THROUGH GROUND S OF APPEAL , HAS, INTER ALIA, CHALLENGED THE PASSING OF THE EX - PARTE ORDER BY THE LD. CIT(A) WITHOUT GRANTING PROPER OPPORTUNITY OF HEARING. 5 . WE HAVE HEARD THE LD. DR THROUGH VIRTUAL COU RT AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE L D. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE PRIMARILY FOR NON - ATTENDANCE . IN VIEW OF THE AFORENOTED PECULIAR FACTS OBTAINING IN THE EXTANT CASE AND THE LD. DR NOT RAISING ANY S ERIOUS OBJECTION TO THE GRANTING OF OPPORTUNITY OF HEARING TO THE ASSESSEE, WE ARE OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET - ASIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE. WE ORDER ACCORDINGLY. ITA NO . 430 /PUN/ 2019 SMT. KAMLABAI M. CHAKURKAR 3 6 IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH JUL Y , 2020 . SD/ - SD/ - ( S.S. VISWANETHRA RAVI ) ( R.S.SYAL ) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 08 TH JULY , 2020 SATISH / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT (A) - 1, AURANGABAD - 2, PUNE 4 . THE PR. CIT - 2, AURANGABAD , , / DR SMC , ITAT, PUNE 5 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO . 430 /PUN/ 2019 SMT. KAMLABAI M. CHAKURKAR 4 DATE 1. DRAFT DICTATED ON 0 7 - 07 - 2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 0 7 - 07 - 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. KEP T 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. *