Rajeshwar Ramchandra Rayewar, Hadgaon V. Income-tax Officer, Ward - 4, Nanded

ITA 438/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9616 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-11-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MALVIYA
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO S. 438 TO 440/PUN/2019 / ASSESSMENT YEAR S : 2012 - 13 TO 2014 - 15 RAJESHWAR RAMCHANDRA RAYEWAR, HOUSE NO. 1046, WARD - 8, RAYEWAR GALLI, HADGAON, NANDED - 431712 PAN : AKTPR7406C ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 4, NANDED / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI ALOK MALVIYA / DATE OF HEARING : 0 8 - 07 - 2020 / DATE OF PRONOUNCEMENT : 10 - 07 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : TH ESE THREE APPEALS BY THE ASSESSEE AGAINST THE SEPARATE ORDERS DATED 03 - 12 - 2018, 06 - 12 - 2018 AND 05 - 12 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, AURANGABAD [CIT(A)] FOR ASSESSMENT YEAR S 2012 - 13, 2013 - 14 AND 2014 - 15, RESPECTIVELY WHEREIN THE CIT(A) DISMISSED THE APPEALS EX - PARTE OF THE ASSESSEE. 2 ITA NO S. 438 TO 440/PUN/2019, A.YS. 2012 - 13 TO 2014 - 15 2. WE FIND THERE WAS NO REPRESENTATION ON BEHAL F OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THUS, THE ASSESSEE CALLED ABSENT AND S ET EX - PARTE. THEREFORE WE PROCEED TO DISPOSE OF THE CASE BY HEARING THE LD. DR AND MATERIAL AVAILABLE ON RECORD. 3. THIS APPEAL WAS FILED WITH A DELA Y OF 03 DAYS. THE ASSESSEE FILED A NOTARIZED AFFIDAVIT STATING THE REASONS FOR DELAY. ON PERUSAL OF THE REASONS CONTAINED THEREIN AND ON HEARING THE SUBMISSIONS OF LD. DR, WE CONDONE THE SAID DELAY. 4. WE FIND THAT THE ASSESSEE IS THE PROPRIETOR OF M/S. DISHA BUILDERS & DEVELOPERS. THE AO DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.9,82,670/ - AS AGAINST THE RETURNED INCOME OF RS. 6,14,374/ - . 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. 5. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE LD. DR. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTIO N. 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 OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS SO THAT JUSTICE CAN BE DEL IVERED. 6. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE 3 ITA NO S. 438 TO 440/PUN/2019, A.YS. 2012 - 13 TO 2014 - 15 ASSESSEE TO PRESENT HIMSELF BEFORE THE LD. CIT(A) WITH RELEVANT DOCUMENTARY EVIDENCES , IF ANY, TO REPRESENT HIS CASE ON MERITS. 7. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JULY, 2020 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 10 TH JULY, 2020. 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, SMC BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE