Poonam Rajesh Agaral, Pune V. Income-tax Officer, Ward - 2(3), Pune

ITA 597/PUN/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9679 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• 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.597/PUN/2018 / ASSESSMENT YEAR : 2014-15 POONAM RAJESH AGARWAL, 62, NEW BAZAR KHADKI, PUNE-411 003. PAN : AEGPA 6365L .... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD -2(3), PUNE. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 13.12.2018 ! / DATE OF PRONOUNCEMENT : 13.12.2018 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(APPEAL), PUNE-3 ON 23.02.2018 IN RELATION TO TH E ASSESSMENT YEAR 2014-15. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE O RDER EX-PARTE QUA THE ASSESSEE. THE ASSESSEE, VIDE THE GROUNDS RAISED IN THE MEMORANDUM 2 ITA NO. 597/PUN/2018 A.Y.2014-15 OF APPEAL, HAS ASSAILED THE ACTION OF THE LD. CIT(A ) IN 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 R ESTORED TO THE FILE OF THE LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT H IM TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABL E 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(APPEAL), PUNE-3 4. THE PR. CIT-2, PUNE. 5. &'( ) , ) , - * + , , ' / DR, ITAT, SMC BENCH, PUNE. 6. (- ./ / GUARD FILE. // TRUE COPY // $'0 / BY ORDER, 1 ), / PRIVATE SECRETARY ) , ' / ITAT, PUNE. 3 ITA NO. 597/PUN/2018 A.Y.2014-15 * DATE 1 DRAFT DICTATED ON 13 .12.2018 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 13 .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