M/s. Durga Construction, C/o Shri P.D. Sathe, Pune V. ITO, Pune

ITA 536/PUN/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3321 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-09-2010
• Assessment Year: 1998-1999
• Appeal Filed On: 12-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJU AJWANI
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, PUNE SINGLE MEMBER CASE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBE R I.T.A. NO.536/PN/2010 : A.Y. 1998-99 M/S. DURGA CONSTRUCTION PLOT NO. 15, S.NO. 128/2 TEJASHRI APARTMENT, KOTHRUD, PUNE-411 029. PAN AAAFD 7250 L APPELLANT VS. I.T.O. WARD 3(4) PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SMT. MANJU AJWANI ORDER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE EXPARTE ORDER OF THE CIT(A) II PUNE DATED 6-12-20 04. 2. I FIND THAT THE ASSESSMENT ORDER HAS ALSO BEEN M ADE EXPARTE. I DO NOT APPROVE NON-COMPLIANCE WITH THE LOWER AUTHORITIES. AT THE SAME TIME, I AM OF THE VIEW TH AT DUE OPPORTUNITY IS THE ESSENCE OF PRINCIPLES OF NATURAL JUSTICE WHICH IS MISSING IN THIS CASE AS FAR AS MERITS OF T HE CASE ARE CONCERNED. SO TAKING THE OVERALL INTEREST OF JUSTI CE, I SET ASIDE THE ORDERS OF AUTHORITIES BELOW AND RESTORE THE MAT TER TO THE FILE OF THE A.O TO DECIDE AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS PERT INENT TO ITA NO. 536/PN/2010 DURGA CONSTRUCTION A.Y. 1998-99 , 2 MENTION HERE THAT SINCE THE MATTER IS RESTORED TO T HE FILE OF THE A.O, I REFRAIN TO MAKE ANY COMMENTS ON THE ISSUES R AISED IN THIS APPEAL. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER 2010. SD/- (SHAILENDRAKUMAR YADAV) JUDICIAL MEMBER PUNE,DATED THE 21 ST SEPTEMBER 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- III PUNE (4) CIT(A)-II PUNE (5) THE D.R. ITAT PUNE, PUNE TRUE COPY BY ORDER, ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE