Bhaskar Baburao Kindre, Pune V. Income-tax Officer, Ward - 4(3), Pune

ITA 588/PUN/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9684 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 03-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: P S SHINGTE
• 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.588/PUN/2018 / ASSESSMENT YEAR : 2010-11 SHRI BHASKAR BABURAO KINDRE, AT POST BALAWADI, AMBADE, TAL- BHOR, DIST-PUNE, PIN-412 206 PAN : AJKPK5154G ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 4(3), PUNE. / RESPONDENT ASSESSEE BY : SHRI P.S. SHINGTE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 12.12.2018 ! / DATE OF PRONOUNCEMENT : 13.12.2018 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX-PARTE ORDER PASSED BY THE CIT(APPEALS), PUNE-5, PUNE ON 05.01.2 018 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE O RDER EX-PARTE QUA THE 2 ITA NO. 588/PUN/2018 A.Y.2010-11 ASSESSEE. THE ASSESSEE, VIDE THE GROUNDS RAISED IN THE MEMORANDUM OF APPEAL, HAS ASSAILED THE ACTION OF THE LD. CIT(A) I N NOT GIVING PROPER OPPORTUNITY OF HEARING. IN VIEW OF THE FOREGOING FA CTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD M EET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTO RED TO THE FILE OF THE LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO D ECIDE 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 STATIS TICAL PURPOSES. ORDER PRONOUNCED ON 13 TH DAY OF DECEMBER, 2018. SD/- R.S. SYAL /VICE-PRESIDENT ' / PUNE; #$ / DATED : 13 TH DECEMBER, 2018. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE-5, PUNE. 4. THE PR. CIT, PUNE-4, PUNE. 5. &'( ) , ) , - *+, , ' / DR, ITAT, SMC BENCH, PUNE. 6. (- ./ / GUARD FILE. // TRUE COPY // $'0 / BY ORDER, 1 ), / PRIVATE SECRETARY ) , ' / ITAT, PUNE. 3 ITA NO. 588/PUN/2018 A.Y.2010-11 * DATE 1 DRAFT DICTATED ON 12.12.2018 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 12.12.2018 SR. PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR. PS/PS 7 DATE OF UPLOADING OF ORDER SR. PS/PS 8 FILE SENT TO BENCH CLERK SR. PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER