Inder Giridharilal Chandwani, Kolhapur V. Income-tax Officer, Ward - 1(3), Kolhapur

ITA 464/PUN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2328 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-01-2019
• Assessment Year: 2002-2003
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.464/PUN/2018 / ASSESSMENT YEAR : 2002-03 SHRI INDER GIRIDHARILAL CHANDWANI, PROP. OF M/S. SAGAR CUSTOMS AND GENERAL STORES, FLAT NO.6, SAITEURAM APARTMENTS, GANDHINAGAR, KOLHAPUR PAN : ACJPC0256H VS. ITO, WARD-1(3), KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A)-I, KOLHAPUR ON 27-12-2017 IN RELATIO N TO THE ASSESSMENT YEAR 2002-03. 2. THERE IS A DELAY OF 09 DAYS IN PRESENTING THE APPEAL BE FORE THE TRIBUNAL. THE LD. AR SUBMITTED THE REASONS FOR THE DELA Y IN PRESENTING THE APPEAL BEFORE THE TRIBUNAL, WITH WHICH I AM SATISFIED. AS SUCH, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 20-06-2019 DATE OF PRONOUNCEMENT 24-06-2019 ITA NO.464/PUN/2018 INDER G. CHANDWANI 2 3. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE IMPUGNED ORDER WAS PASSED EX PARTE QUA THE ASSESSEE SUSTAINING THE ADDITIONS MADE BY THE AO ON MERITS. THE LD. AR STATED THAT THE ASSESSEE WAS NOT GIVEN ADEQUATE OPPORTUNITY OF HEARING BY THE LD. CIT(A). IN THE GIVEN CIRCUMSTANCES AND WITHOUT GOING INTO THE MERITS OF THE APPEAL, I SET-ASIDE THE IMPUGNED ORDER AND REMIT THE MATTE R TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 24 TH JUNE, 2019 ITA NO.464/PUN/2018 INDER G. CHANDWANI 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-I, KOLHAPUR 4. THE PR. CIT-1, KOLHAPUR 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 20-06-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 20-06-2019 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. *