M/s. Shivam Construction Co, Panvel V. Deputy Commissioner of Income-tax, Panvel Circle, Panvel

ITA 448/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0658 (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: 2009-2010
• 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.448/PUN/2018 / ASSESSMENT YEAR : 2009-10 M/S. SHIVAM CONSTRUCTION COMPANY, 5, NHAVDA PHATA MIDC, TALOJA, PANVEL 410206 PAN : AAEFM8600L VS. DCIT, PANVEL CIRCLE, PANVEL (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-2, PUNE ON 03-10-2017 IN RELATION TO THE ASSESSMENT YEAR 2009-10. 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 GROUND NO. 1 HAS ASSAILED THAT THE LD. CIT(A) DID NOT G IVE APPELLANT BY NONE RESPONDENT BY SHRI RAJESH GAWALI DATE OF HEARING 03-12-2018 DATE OF PRONOUNCEMENT 04-12-2018 ITA NO.448/PUN/2018 M/S. SHIVAM CONSTRUCTION COMPANY 2 REASONABLE OPPORTUNITY OF BEING HEARD AND DECIDED THE AP PEAL EX PARTE . IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS 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 AFRESH AFTER ALLOWING A REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS MADE C LEAR THAT IN SUCH FRESH PROCEEDINGS, THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY FRESH EVIDENCE IN SUPPORT OF HIS CASE, AS DESIR ED 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.448/PUN/2018 M/S. SHIVAM CONSTRUCTION COMPANY 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, PUNE 4. / THE PR. CIT-2, THANE 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. *