M. Krishna G,Naidu, Solapur V. Income-tax Officer, Ward - 2(2), Solapur

ITA 542/PUN/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9540 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 26-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.542/PUN/2018 / ASSESSMENT YEAR : 2007-08 M. KRISHNA G. NAIDU, FLAT NO.606/608, SHUKRAWAR PETH, SOLAPUR. PAN : AAKPN1089J. . / APPELLANT V/S THE INCOME TAX OFFICER, WARD 2(2), SOLAPUR. . / RESPONDENT ASSESSEE BY : NONE. REVENUE BY : SHRI S.P. WALIMBE. / DATE OF HEARING : 27.07.2021 / DATE OF PRONOUNCEMENT : 27.07.2021 / ORDER PER INTURI RAMA RAO, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST TH E ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 7, PUNE, (H EREINAFTER REFERRED AS LD.CIT) DATED 05.12.2017 PASSED U/S 271(1)(C ) OF THE INCOME TAX ACT (HEREINAFTER REFERRED AS THE ACT) FOR THE ASSESSMENT Y EAR 2007-08. 2. WHEN THE APPEAL WAS CALLED ON NONE APPEARED ON BEHA LF OF THE ASSESSEE. 3. ON PERUSAL OF THE ORDER OF LD.CIT(A), IT IS CLEAR THAT THE LD.CIT(A) HAD DISMISSED THE APPEAL FOR NON-PROSECUTION WITHOUT GOING INTO THE MERITS OF THE ISSUE IN THE APPEAL. 2 4. WE HAVE HEARD THE LD.D.R. THE APPROACH OF THE LD.CIT (A) IS CONTRARY TO THE SETTLED POSITION OF LAW AND THAT EVEN IN THE CASE OF NON-PROSECUTION, THE APPEAL CANNOT BE DISMISSED IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE. THEREFORE, THE MATTER IS RESTORED BACK TO TH E FILE OF LD.CIT(A) TO DECIDE THE ISSUE IN APPEAL ON MERITS IN ACCORDANCE WITH THE LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 27 TH DAY OF JULY, 2021. SD/- S D/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 27 TH JULY, 2021. YAMINI ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. CIT( APPEALS), 7 - PUNE. PR.CIT 6, PUNE. , , / DR, ITAT, A PUNE; !'#/ GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.