Ambadas Vishwanath Mete, Aurangabad V. Joint CIT, Rang-1, Aurangabad

ITA 555/PUN/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 72259 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO.555/PN/2013 (ASSESSMENT YEAR : 2008-09) AMBADAS VISHWANATH METE, PLOT NO. E-10, MIDC AREA, WALUJ, AURANGABAD PAN : ABUPM9472H . APPELLANT VS. JCIT, RANGE 1, AURANGABAD . RESPONDENT APPELLANT BY : MR. PRATIK JHA RESPONDENT BY : MR. P.L. PATHADE DATE OF HEARING : 21-10-2013 DATE OF PRONOUNCEMENT : 21-10-2013 ORDER PER G. S. PANNU, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), AURANGABAD DA TED 21.01.2013 WHICH, IN TURN, HAS ARISEN FROM AN ORDER DATED 17.02.2012 PASSED BY THE ASSESSING OFFICER, UNDER SECTION 271D OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 2008-09. 2. IN THIS APPEAL, A PRELIMINARY POINT RAISED BY TH E ASSESSEE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL OF THE ASSESS EE EX PARTE ON THE GROUND THAT ASSESSEE WAS NOT INTERESTED IN PURSUING THE AP PEAL, WITHOUT ADJUDICATING ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE . 3. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE WITHOUT CONSIDERING THE MERITS OF THE ADDITION CHA LLENGED IN APPEAL. ITA NO.555/PN/2013 A.Y. 2008-09 IN A SIMILAR SITUATION, THE PUNE BENCH OF THE TRIBU NAL IN ITA NO.150/PN/2012 & OTHERS DATED 25.04.2013 (SHRI UTTAMKUMAR C. WAGH VS . DCIT) SET-ASIDE THE ORDER PASSED BY THE CIT(A) AND RESTORED THE MATTER BACK TO HIS FILE TO BE DECIDED AFRESH AS PER LAW. THE LEARNED COUNSEL SUBM ITTED THAT THE ASSESSEE WOULD BE SATISFIED IF THE MATTER IS RESTORED BACK T O THE FILE OF THE CIT(A) FOR ADJUDICATION ON MERITS AS PER LAW. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE APPEARIN G ON BEHALF OF THE REVENUE HAS NOT SERIOUSLY DISPUTED THE AFORESAID PL EA RAISED BY THE ASSESSEE. 5. IT MAY BE NOTICED THAT IN TERMS OF SECTION 250(6 ) OF THE ACT, COMMISSIONER (APPEALS) IS REQUIRED TO DISPOSE OF TH E APPEAL IN WRITING BY STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. IN THE PRESENT CASE, THE IMPUGNED ORD ER OF THE CIT(A) IS CONSPICUOUS BY ABSENCE OF ANY DISCUSSION WITH REGAR D TO THE GROUND OF APPEAL RAISED BEFORE HIM, THE DECISION THEREON AND REASON FOR SUCH DECISION. THE CIT(A) HAS DISMISSED THE APPEAL PRIMARILY ON TH E GROUND THAT SINCE THE ASSESSEE DID NOT APPEAR, ASSESSEE WAS NOT INTERESTE D IN PURSUING THE APPEAL. EVEN IN THE ABSENCE OF THE ASSESSEE, THE CIT(A) OUG HT TO HAVE DISPOSED OF THE APPEAL OF THE ASSESSEE IN THE MANNER REQUIRED I N SECTION 250(6) OF THE ACT, WHICH IN THE PRESENT CASE HAS NOT BEEN COMPLIE D WITH. THEREFORE, WE SET-ASIDE THE IMPUGNED ORDER, WHICH IS NON-SPEAKING ON THE MERITS OF THE DISPUTE, AND RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) TO BE DECIDED AFRESH AS PER LAW AFTER ALLOWING THE ASSESSEE A REA SONABLE OPPORTUNITY OF BEING HEARD. 6. SINCE WE ARE RESTORING THE MATTER BACK TO THE FI LE OF THE CIT(A) ON THE PRELIMINARY POINT, WE REFRAIN FROM COMMENTING ON TH E MERITS OF THE ADDITIONS CHALLENGED IN APPEAL. ITA NO.555/PN/2013 A.Y. 2008-09 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE DECISION WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF T HE HEARING ON 21 ST OCTOBER, 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 21 ST OCTOBER, 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A), AURANGABAD; 4) THE CIT, AURANGABAD; 5) THE DR, A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE