Ajay Dynanoba Tingre, Pune V. Deputy Commissioner of Income-tax, Circle - 7, Pune

ITA 537/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0291 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.537/PUN/2018 / ASSESSMENT YEAR : 2012-13 AJAY DYNANOBA TINGRE, S.NO.17/1/C, DHANORI, PUNE 411 015 PAN : ADHPT5662R VS. DCIT, CIRCLE-7, PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A)-5, PUNE ON 23-11-2017 IN RELATION TO THE ASSESSMENT YEAR 2012-13. 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 FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) DID NOT GIVE PROPER OPPORTUNITY OF HEARING AND DECIDED THE APPEAL EX PARTE . IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED APPELLANT BY SHRI MAHAVIR ATAL RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 06-12-2018 DATE OF PRONOUNCEMENT 07-12-2018 ITA NO.537/PUN/2018 AJAY DYNANOBA TINGRE 2 ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF CIT(A). I ORDER ACCORDINGLY AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASON ABLE 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)-5, PUNE 4. / THE PR. CIT-4, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECR ETARY , / ITAT, PUNE ITA NO.537/PUN/2018 AJAY DYNANOBA TINGRE 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. *