SMT SAMEEKSHA SANDIP VALAWADE L/H OF LATE VEERCHAND ANNA VALAWADE, SANGLI V. ITO WARD 1(1), SANGLI

ITA 53/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3075 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 16-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: Additional evidence; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.53/PUN/2020 / ASSESSMENT YEAR : 2007-08 SMT. SAMEEKSHA SANDIP VALAWADE (L/H OF LATE VEERCHAND ANNA VALAWADE), R.S. NO.723/2, MAIN ROAD, PETH BAGH, MAUJE KAVATHE PIRAN, TAL- MIRAJ, DIST- SANGLI- 416417. PAN : AEOPV8635E VS. ITO, WARD-1(1), SANGLI APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, KOLHAPUR ON 15.10.2019 IN RELATION TO THE ASSESSMENT YEAR 2007-08. 2. IT IS OBSERVED THAT THE ORIGINAL ASSESSEE IN THIS CASE EXPIRED, WHERE AFTER, HIS LEGAL HEIR STEPPED INTO SHOES OF THE DECEASED FOR THE PURPOSE OF ASSESSMENT. BECAUSE OF THIS, THE ASSESSEE COULD NOT PRESENT THE CASE BEFORE THE ASSESSING OFFICER, WHICH LED TO THE PASSING OF THE ASSESSMENT ORDER U/S 144 OF THE INCOME TAX ACT, 1961. THE LD. CIT(A) PARTLY ALLOWED THE APPEAL. ASSESSEE BY SMT. MAYURI KULKARNI REVENUE BY SHRI MADHAVAN A. M. KRISHNAN DATE OF HEARING 17-11-2020 DATE OF PRONOUNCEMENT 17-11-2020 ITA NO.53/PUN/2020 SMT. SAMEEKSHA SANDIP VALAWADE 2 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND SCANNED THROUGH THE RELEVANT MATERIAL ON RECORD. THE LD. AR FURNISHED CERTAIN ADDITIONAL EVIDENCE AND REQUESTED FOR THEIR ADMISSION ON THE GROUND THAT THE SAME COULD NOT BE PRODUCED BEFORE THE AUTHORITIES BELOW BECAUSE OF THE ORIGINAL ASSESSEES DEATH IN THE INSTANT CASE. CONSIDERING THE ENTIRETY OF THE FACTS AND CIRCUMSTANCES OBTAINING IN THIS CASE, I AM OF THE CONSIDERED OPINION THAT IT WOULD IN THE INTEREST OF JUSTICE IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR MAKING ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH NOVEMBER, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 17 TH NOVEMBER, 2020 ITA NO.53/PUN/2020 SMT. SAMEEKSHA SANDIP VALAWADE 3 / 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. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 17-11-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17-11-2020 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. *