Constro Consultants, Kolhapur V. Deputy Commissioner of Income-tax, Circle - 2, Kolhapur

ITA 596/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2555 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.596/PUN/2019 / ASSESSMENT YEAR : 2010-11 CONSTRO CONSULTANTS, 1140, CG-I, SIDDHIVINAYAK HEIGHTS, SKYES EXTENSION, KOLHAPUR 416 001 PAN : AAAFC9613M VS. DCIT, CIRCLE-2, KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A)-2, KOLHAPUR ON 24-01-2019 IN RELATIO N TO THE ASSESSMENT YEAR 2010-11. 2. THERE IS A DELAY OF 17 DAYS IN PRESENTING THE APPEAL BE FORE THE TRIBUNAL. THE LD. AR SUBMITTED THE REASONS FOR THE DELA Y IN PRESENTING THE APPEAL BEFORE THE TRIBUNAL, WITH WHICH I AM SATISFIED. AS SUCH, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. APPELLANT BY SHRI R.V. KADREKAR RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 17-06-2019 DATE OF PRONOUNCEMENT 18-06-2019 ITA NO.596/PUN/2019 CONSTRO CONSULTANTS 2 3. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. THE LD. AR SUBMITTED THAT AN INADEQUATE OPPORTUNITY OF HEARING WAS ALLOWED AT THE ASSESSMENT STAGE AN D THE CIT(A) PASSED THE EX PARTE ORDER WITHOUT ADJUDICATING THE GROUNDS ON MERIT. FURTHER, THE CIT(A) IGNORED THE REQUEST OF THE ASSESSEE SEEKING ADJOURNMENT. IT WAS, THEREFORE, PRAYE D THAT ONE MORE OPPORTUNITY BE GRANTED. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. IN THE GIVEN CIRCUMSTANCES AND WITHOUT GOING INTO THE MERITS OF THE ADDITION, I SET-ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JUNE, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 18 TH JUNE, 2019 ITA NO.596/PUN/2019 CONSTRO CONSULTANTS 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, KOLHAPUR 4. THE PR. CIT-2, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 17-06-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17-06-2019 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. *