M/s. SL and SR Jaiswal, Jalna V. Income-tax Officer, Ward - 2, Jalna

ITA 570/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0271 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 13 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: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: ADITYA MUNDADA
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.570/PUN/2018 / ASSESSMENT YEAR : 2013-14 M/S. SL AND SR JAISWAL , AT POST TIRTHPURI, TALUKA GHANSAWANGI, DIST. JALNA 431203 PAN : ABIFS7439J VS. ITO, WARD-2, JALNA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-1, AURANGABAD ON 22-12-2017 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 AO AND THE LD. CI T(A) PASSED THE ORDERS EX-PARTE QUA THE ASSESSEE . THE LD. AR, VIDE THE GROUNDS RAISED IN THE MEMORANDUM OF APPEAL, HAS ASS AILED THE ACTION OF THE AUTHORITIES BELOW IN NOT GIVING PROPER OPPORTUNITY OF HEARING. THE LD. AR EXPLAINED THE REASONS FOR APPELLANT BY SHRI ADITYA MUNDADA, CA. RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 11-12-2018 DATE OF PRONOUNCEMENT 11-12-2018 ITA NO.570/PUN/2018 M/S. SL AND SR JAISWAL 2 THE ABSENCE OF THE ASSESSEE BEFORE THE AUTHORITIES BELOW, WITH WHICH I AM SATISFIED. IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AND DIRECT HIM TO MAKE THE ASSESSMENT 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-1, AURANGABAD 4. / THE PR. CIT-1, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.570/PUN/2018 M/S. SL AND SR JAISWAL 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. *