Satywan Dhondiba Dhormare, Latur V. Income-tax Officer, Ward - 4, Latur

ITA 445/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0657 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.445/PUN/2018 / ASSESSMENT YEAR : 2012-13 SATYWAN DHONDIBA DHORMARE, PRAKASH NAGAR, ROAD NO.4, CHANDRODAY COLONY, LATUR 413 531 PAN : ALNPD8283G VS. ITO, WARD-4, LATUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-I, AURANGABAD ON 21-12-2017 IN RELATION TO THE ASSESSMENT YEAR 2012-13. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. IT IS SEEN THAT THE AO AS WELL AS THE LD. CIT(A) HAVE PASSED THE ORDERS EX-PARTE QUA THE ASSESSEE . THE ASSESSEE VIDE THE GROUNDS HAS ASSAILED THAT HE EXPLAINED THE CASH APPELLANT BY NONE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 03-12-2018 DATE OF PRONOUNCEMENT 04-12-2018 ITA NO.445/PUN/2018 SATYWAN DHONDIBA DHORMARE 2 DEPOSITS IN HIS SAVING BANK ACCOUNT WITH SUPPORTING ENTRIES IN THE CASH BOOK, HOWEVER, THE AO IGNORED THE SAME AND COMPLETED THE ASSESSMENT EX PARTE. THE FIRST APPELLATE AUTHORITY ALSO DECIDED THE APPEAL EX PARTE . IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE END S OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET- ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AND DIRECT THE AO TO MAKE THE ASSESSMENT AFRES H AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS MADE CLEAR THAT IN SUCH FRESH PROCEEDINGS , THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY FRESH EVIDENCE IN SUPP ORT OF HIS CASE, AS DESIRED EXPEDIENT. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH DECEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 04 TH DECEMBER, 2018 ITA NO.445/PUN/2018 SATYWAN DHONDIBA DHORMARE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, AURANGABAD 4. / THE PR. CIT-2, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 03-12-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 03-12-18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *