Madan Keshav Shewale, Pune V. Income-Tax Officer, Ward 11(1), Pune

ITA 527/PUN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6674 (ITAT-PUNE)
• Duration Of Justice: 4 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: 2004-2005
• Appeal Filed On: 07-09-2020
• 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.527/PUN/2020 / ASSESSMENT YEAR : 2004-05 MADAN KESHAV SHEWALE, ORIENT PARK, GAT NO.8, SADESATARA ROAD, HAND BALL ACADEMY, HADAPSAR, PUNE 411 028 MAHARASHTRA PAN : AQVPS3746A VS. ITO, WARD-11(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)-9, PUNE ON 03-03-2020 IN RELATION TO THE ASSESSMENT YEAR 2004-05. 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 FIRST APPELLATE AUTHORITY HAVE PASSED EX PARTE ORDERS QUA THE ASSESSEE. THE ASSESSEE IN THE GROUNDS OF APPEA L HAS APPELLANT BY NONE RESPONDENT BY SHRI S. P. WALIMBE DATE OF HEARING 29-01-2021 DATE OF PRONOUNCEMENT 29-01-2021 ITA NO. 527/PUN/2020 MADAN KESHAV SHEWALE 2 ALSO CHALLENGED THE EX PARTE ORDER WHEN THERE WAS SUFFICIENT REASON FOR NON-ATTENDANCE. IN THE GIVEN CIRCUMSTANCES A ND WITHOUT GOING INTO THE MERITS OF THE APPEAL, I SET-ASIDE THE IMPUGNED ORDER AND SEND THE MATTER TO THE FILE OF THE AO FO R FRAMING THE ASSESSMENT AFRESH AS PER 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)-9, PUNE 4. THE PR. CIT-8, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO. 527/PUN/2020 MADAN KESHAV SHEWALE 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. *