Tanaji Pokale, Pune V. Income-tax Officer, Ward - 13(3), Pune

ITA 551/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0275 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• 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.551/PUN/2018 / ASSESSMENT YEAR : 2013-14 MR. TANAJI SHANKAR POKALE, S.NO.128, DHAYARI BARAGAWI MALA, PUNE 411 041 PAN : AFFPP7336G VS. ITO, WARD-13(3), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-5, PUNE ON 09-01-2018 IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE . THE LD. AR, VIDE THE GROUNDS RAISED IN THE MEMORANDUM OF APPEAL, HAS ASSAILED THE ACTION OF THE LD. CIT(A) IN NOT GIVING PROPER OPPORTUNITY OF HEARING. IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION APPELLANT BY SHRI KISHOR PHADKE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 11-12-2018 DATE OF PRONOUNCEMENT 11-12-2018 ITA NO.551/PUN/2018 TANAJI SHANKAR POKALE 2 THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE 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 11 TH DECEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 11 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 SECRETARY , / ITAT, PUNE ITA NO.551/PUN/2018 TANAJI SHANKAR POKALE 3 DATE 1. DRAFT DICTATED ON 11-12-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 11-12-18 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. *