Mohan Gopaldas Talreja, Kolhapur V. Income-tax Officer, Ward - 1(4), Kolhapur

ITA 522/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0290 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 22-03-2018
• 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.522/PUN/2018 / ASSESSMENT YEAR : 2002-03 MOHAN GOPALDAS TALREJA, FLAT NO.5, FIRST FLOOR, TEURAM APARTMENT, MASOBA ROAD, GANDHINAGAR, KOLHAPUR 416 119 PAN : ABQPT6646Q VS. ITO, WARD-1(4), KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-1, KOLHAPUR ON 27-12-2017 IN RELA TION TO THE ASSESSMENT YEAR 2002-03. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PAS SED THE ORDER EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARIN G AND DECIDED THE APPEAL EX PARTE . IN VIEW OF THE FOREGOING APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 06-12-2018 DATE OF PRONOUNCEMENT 07-12-2018 ITA NO.522/PUN/2018 MOHAN G. TALREJA 2 FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUS TICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AN D THE MATTER IS RESTORED TO THE FILE OF CIT(A). I ORDER ACCO RDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AS PE R LAW AFTER ALLOWING A 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 07 TH DECEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 07 TH DECEMBER, 2018 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, KOLHAPUR 4. / THE PR. CIT-1, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECR ETARY , / ITAT, PUNE ITA NO.522/PUN/2018 MOHAN G. TALREJA 3 DATE 1. DRAFT DICTATED ON 06-12-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 07-12-18 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. *