SUKHDA DEVELOPERS PRIVATE LMITED, PUNE V. ITO WARD 6(1), PUNE

ITA 60/PUN/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6791 (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.60/PUN/2020 / ASSESSMENT YEAR : 2014-15 SUKHADA DEVELOPERS PVT. LTD., OFFICE NO.301, 2 ND FLOOR, FATIMA NAGAR, PUNE 411 013 PAN : AAKCS2613N VS. ITO, WARD-6(1), 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)-13, PUNE ON 18-10-2017 IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE QUA THE ASSESSEE AND DISMISSED THE APPEAL. SHRI JAYESH MOHAN GUPTA, DIRECTOR OF THE ASSESSEE COMPANY , HAS SUBMITTED AN AFFIDAVIT STATING THAT, AT THE MATERIAL TIME, THERE WERE SOME DIFFERENCES IN THE MANAGEMENT OF THE APPELLANT BY SHRI PRITESH S. ACHALIYA RESPONDENT BY SMT. ELSY MATHEW DATE OF HEARING 07-02-2020 DATE OF PRONOUNCEMENT 07-02-2020 ITA NO.60/PUN/2020 SUKHADA DEVELOPERS PVT. LTD., 2 COMPANY WHICH LED TO THE DETERIORATING EFFECTS ON THE OPERATIONS OF THE COMPANY AND NO PERSON REPRESENTING THE ASSESSEE COMPANY COULD BE PRESENT IN THE PROCEEDINGS BEF ORE THE CIT(A). I AM SATISFIED WITH THE REASONS SO STATED IN TH E AFFIDAVIT WHICH LED TO NON-ATTENDANCE BEFORE THE FIRST APPELLA TE AUTHORITY AND ACCORDINGLY CONDONE THE DELAY. IN VIEW OF TH E ABOVE FACTUAL BACKGROUND OF THE EXTANT CASE , I AM OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER I S SET-ASIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT (A) WITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS A S PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. 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 ITA NO.60/PUN/2020 SUKHADA DEVELOPERS PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-13, PUNE 4. THE PR. CIT-3, PUNE 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 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. *