Sirajuddin Abdul Samad Chaudhary, Pune V. Income-Tax Officer, Ward -9(1), Pune

ITA 466/PUN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6667 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-01-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 07-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.466/PUN/2020 / ASSESSMENT YEAR : 2010-11 SIRAJUDDIN ABDUL SAMAD CHAUDHARY, REGENT STEEL, GAT NO.808, KUDALWADI, CHIKHALI, PUNE 412 114 MAHARASHTRA PAN : ACIPC0205H VS. ITO, WARD-9(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-6, PUNE ON 27-02-2020 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. HEARD THE LD. DR THROUGH VIRTUAL COURT AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. IT IS SEEN THAT THE ASSESSING OFF ICER AS WELL AS THE LD. FIRST APPELLATE AUTHORITY HAVE PASSED EX PARTE ORDERS QUA THE ASSESSEE. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS ALSO CHALLENGED THE EX PARTE ORDER AS BAD IN LAW. IN THE APPELLANT BY NONE RESPONDENT BY SHRI S. P. WALIMBE DATE OF HEARING 29-01-2021 DATE OF PRONOUNCEMENT 29-01-2021 ITA NO. 466/PUN/2020 SIRAJUDDIN ABDUL SAMAD CHAUDHARY 2 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 AO FOR FRAMING THE ASSESSMENT AFRESH AS PE R LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2021. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 29 TH JANUARY, 2021 SATISH / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-6, PUNE 4. THE PR. CIT-5, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO. 466/PUN/2020 SIRAJUDDIN ABDUL SAMAD CHAUDHARY 3 DATE 1. DRAFT DICTATED ON 29-01-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 29-01-2021 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. *