Kadepathar Gramin Bigarsheti Credit Co-Operative Society Limited, Pune V. Income-tax Officer, Ward - 14 (3), Pune

ITA 613/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2554 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 22-04-2019
• 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.613/PUN/2019 / ASSESSMENT YEAR : 2014-15 KADEPATHAR GRAMIN BIGARSHETI CREDIT CO-OPERATIVE SOCIETY LTD., AT POST JEJURI, TAL. PURANDAR, DIST. PUNE PAN : AAAAK4043Q VS. ITO, WARD-14(3), PUNE (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)-7, PUNE ON 09-01-2018 IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. THERE IS A DELAY OF 401 DAYS IN PRESENTING THE APPEAL B EFORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPORT OF THE CONDONATION OF DELAY. I AM SATISFIED WITH SUCH REASONS. A S SUCH, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. APPELLANT BY NONE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 17-06-2019 DATE OF PRONOUNCEMENT 18-06-2019 ITA NO.613/PUN/2019 KADEPATHAR GRAMIN BIGARSHETI CREDIT CO-OPERATIVE SOCIETY LTD., 2 3. THERE IS NO APPEARANCE FROM THE SIDE OF ASSESSEE DE SPITE NOTICE. I HAVE HEARD THE LD. DR AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE IMPUGNED ORDER WAS PASSED EX PARTE QUA THE ASSESSEE SUSTAINING THE ADDITION MADE BY THE AO ON MERITS. IN THE GIVEN CIRCUMSTANCES AND WITHOUT GOIN G INTO THE MERITS OF THE APPEAL, I SET-ASIDE THE IMPUGNED OR DER 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.613/PUN/2019 KADEPATHAR GRAMIN BIGARSHETI CREDIT CO-OPERATIVE SOCIETY LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-7, 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 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. *