SANTOSH PANDURANG GAIKWAD, PUNE V. INCOME TAX OFFICER , WARD -8 (2), PUNE

ITA 532/PUN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6671 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 19 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: 2011-2012
• Appeal Filed On: 10-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.532/PUN/2020 / ASSESSMENT YEAR : 2011-12 SANTOSH PANDURANG GAIKWAD, AT POST INDORI, TALUKA MAVAL, PUNE 410507 PAN : AKOPG5150H VS. ITO, WARD-8(2), 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 18-08-2020 IN RELATION TO THE ASSESSMENT YEAR 2011-12. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO PREVAILING PANDEMIC CONDITIONS BECAUSE OF CORONA VIRUS, THE ASSESSEE COULD NOT MAKE OUT PROPE R REPRESENTATION BEFORE THE LD. CIT(A) BECAUSE OF MOVEMENT RESTRICTIONS AND OTHER FACTORS BEYOND CONTROL, WHICH LED TO THE PASSING OF THE ORDER DURING THE CLOSURE PERIOD. IT WAS, THEREFORE, PRAYED THAT ANOTHER OPPORTUNITY SHOULD BE GRA NTED TO APPELLANT BY SHRI PRAMOD SHINGTE RESPONDENT BY SHRI S. P. WALIMBE DATE OF HEARING 29-01-2021 DATE OF PRONOUNCEMENT 29-01-2021 ITA NO. 532/PUN/2020 SANTOSH PANDURANG GAIKWAD 2 THE ASSESSEE FOR ENABLING HIM TO APPEAR BEFORE THE LD. CI T(A) AND MAKE PROPER REPRESENTATION. NO SERIOUS EXCEPTION WAS TAKEN BY THE LD. DR. IN VIEW OF THE ABOVE STATED FACTS, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DISPOSING IT ON MERITS AFTER GIVING OPPORTUNITY O F 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. 532/PUN/2020 SANTOSH PANDURANG GAIKWAD 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. *