Anil Sonyabapu Pund, Pune V. Income-tax Officer, Ward - 5 (1), Pune

ITA 495/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7090 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO.495/PUN/2019 / ASSESSMENT YEAR : 2007-08 ANIL SONYABAPU PUND, SHOP NO.34-36, RATNA NAGARI CO-OP. HOUSING, SHIVAJI ROAD, PUNE-411 002 PAN : AILPP7344P ....... / APPELLANT ! / V/S. THE INCOME TAX OFFICER, WARD-5(1), PUNE. / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI RAJESH GAWALI / DATE OF HEARING : 29.04.2019 / DATE OF PRONOUNCEMENT : 29.04.2019 ' / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM TH E ORDER OF THE LD. CIT(APPEALS)-4, PUNE DATED 29.01.2019 FOR THE ASSESSMENT YEAR 2007-08 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE LD.C IT(APPEALS) HAS PASSED AN EX-PARTE ORDER WHEREIN THE RIGHTS AND LIABILITIES OF THE PARTIES HERE IN 2 ITA NO.495 /PUN/2019 A.Y.2007-08 WERE NOT ADJUDICATED UPON. THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION BY THE ASSESSEE AND BASED ON MATERIALS AVAILABLE ON RECORD. THE LD. AR FURTHER SUBMITTED REASONS FOR NON APPEARANCE WHICH WERE NOT DELIBERATE BUT WERE ONLY CIRCUMSTANTIAL. TH E LD. AR OF THE ASSESSEE PRAYED THAT AN OPPORTUNITY MAY BE GIVEN SO T HAT THE ASSESSEE CAN REPRESENT HIS CASE ON MERITS BEFORE THE LD. CIT(APPEALS). 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE R IVAL CONTENTIONS. WE FIND THAT THE LD.CIT(APPEALS) HAS PASSED AN EX-PARTE ORDER DISMISSING THE APPEAL SO FILED BY THE ASSESSEE FOR NON PROSECUTION BY TH E ASSESSEE CONSIDERING THE DOCUMENTS AVAILABLE ON RECORD. THAT THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE YET TO BE DETERMINED. IN THE INTEREST OF JUST ICE, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO H IS FILE FOR ADJUDICATION IN CONFORMITY WITH THE PRINCIPLES OF NATURAL JUSTICE. AT THE S AME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF WITH RELEVANT DOCUMENTAR Y EVIDENCES TO REPRESENT THE CASE ON MERITS BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THIS ORDER. ANY SERVICE OF NOTICE IS DISPENSABLE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED ON 29 TH DAY OF APRIL, 2019. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 29 TH APRIL, 2019. SB 3 ITA NO.495 /PUN/2019 A.Y.2007-08 '#$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-4, PUNE. 4. THE PR. CIT-3, PUNE. 5. '#$ %%&' , ( &' , - )*+ , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO.495 /PUN/2019 A.Y.2007-08 DATE 1 DRAFT DICTATED ON 29 .0 4 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 29 .04 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER