Smt. Snehal Mangesh Patil, Satara V. Assistant Commissioner of Income-tax, Satara Circle, Satara

ITA 459/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7742 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-01-2019
• Assessment Year: 2003-2004
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER . / ITA NO.459/PUN/18 / ASSESSMENT YEARS : 2003-04 SMT. SNEHAL MANGESH PATIL, L/H OF LATE SHRI CHAVAN GANPATRAO SHRINIWAS, A/P. PERIE, TAL. KARAD, DIST. SATARA PAN : AHRPP6812H VS. ACIT, SATARA CIRCLE, SATARA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-2, PUNE ON 03-10-2017 IN RELATION TO THE ASSESSMENT YEAR 2003-04. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE ASS ESSEE FILED HER RETURN WITH TOTAL INCOME OF RS.6,99,470/-. IN THE ASSESSMENT COMPLETED U/S.144 OF THE INCOME-TAX, ACT, 196 1 APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI SANJEEV GHEI DATE OF HEARING 14-01-2019 DATE OF PRONOUNCEMENT 15-01-2019 ITA NO.459/PUN/2018 SMT. SNEHAL MANGESH PATIL 2 (HEREINAFTER REFERRED TO AS THE ACT), THE AO DETERMINED THE TOTAL INCOME AT RS.1.06 CRORE. THE LD. CIT(A) ALLOWED PAR TIAL RELIEF BY DISMISSING SEVERAL GROUNDS RAISED BY THE ASSESSEE . IN VIEW OF THE FACT THAT THE ASSESSMENT WAS COMPLETED U/S.144 O F THE ACT, THE LD. AR SUBMITTED THAT INADEQUATE OPPORTUNITY OF HEARING WAS GRANTED BY THE AO AND ONE MORE OPPORTUNITY OF PUTTING FORTH THE CASE BE AFFORDED. IN SUCH CIRCUMSTANCES , WE ARE 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. WE ORDER ACCORDINGLY A ND DIRECT HIM TO MAKE THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY, 2019. SD/- SD/- (VIKAS AWASTHY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESID ENT PUNE; DATED : 15 TH JANUARY, 2019 ITA NO.459/PUN/2018 SMT. SNEHAL MANGESH PATIL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, PUNE 4. 5. THE PR.CIT-1, PUNE , , A / DR A, ITAT, PUNE; 6. % / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.459/PUN/2018 SMT. SNEHAL MANGESH PATIL 4 DATE 1. DRAFT DICTATED ON 14-01-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 14-01-2019 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. KEPT 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. *