ATUL HANUMANT HANDE, PUNE V. ITO, WARD 14(4), PUNE

ITA 58/PUN/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6786 (ITAT-PUNE)
• Duration Of Justice: 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.58/PUN/2020 / ASSESSMENT YEAR : 2014-15 ATUL HANUMANT HANDE, H.NO.239, HANDEWADI, TAL. HAVELI, PUNE - 412 307 PAN : AFWPH0981E VS. ITO, WARD-14(4), 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)-1, PUNE ON 20-09-2019 IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF AS SESSEE. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE AND DISMISSED THE APPEAL FOR NON-ATTENDANCE ALONE . IN VIEW OF THE FACT THAT CIT(A) IS NOT EMPOWERED TO DISMISS AN APPELLANT BY NONE RESPONDENT BY SMT. ELSY MATHEW DATE OF HEARING 07-02-2020 DATE OF PRONOUNCEMENT 07-02-2020 ITA NO.58/PUN/2020 ATUL HANUMANT HANDE 2 APPEAL IN LIMINE, I AM CONSTRAINED TO ACCORD MY IMPRIMATUR TO THE IMPUGNED ORDER FOR THIS SOLE REASON. ACCORDINGLY, I S ET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH O N MERITS AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH FEBRUARY, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 07 TH FEBRUARY, 2020 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, PUNE 4. THE PR. CIT-6, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.58/PUN/2020 ATUL HANUMANT HANDE 3 DATE 1. DRAFT DICTATED ON 07-02-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 07-02-2020 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. *