M/s. Viraj Casting Pvt.Ltd, Pune V. Income-tax Officer, Ward - 13(5), Pune

ITA 616/PUN/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9682 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: V L JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.616/PUN/2018 / ASSESSMENT YEAR : 2013-14 M/S. VIRAJ CASTING PVT. LTD. D-39, VASTUSHREE COMPLEX, NEAR HYDE PARK, MARKET YARD, PUNE-411 042 PAN : AADCV8876H .... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD-13(5), PUNE. / RESPONDENT ASSESSEE BY : SHRI V.L JAIN 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 EX-PARTE ORDER PASSED BY THE LD. CIT(APPEALS), PUNE-5, PUNE ON 10.01.2018 IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE LEVANT MATERIAL AVAILABLE ON RECORD. THE LD. CIT(A) DISMISSED THE A PPEAL IN LIMINE WITHOUT GOING INTO THE MERITS OF THE APPEAL. HE ISSUED NOTI CE TO ASSESSEE FOR 2 ITA NO. 616/PUN/2018 A.Y.2013-14 PARTICIPATION IN THE APPELLATE PROCEEDINGS. THE AS SESSEE DID NOT TURN UP BEFORE HIM AND ACCORDINGLY, THE LD. CIT(A) DISMISSE D THE APPEAL IN LIMINE . IN MY CONSIDERED OPINION, THE LD. CIT(APPEALS) IS B OUND TO DISPOSE OF ANY APPEAL BEFORE HIM ON MERITS, EVEN IF THERE IS NO PA RTICIPATION BY THE ASSESSEE. SINCE THE APPEAL WAS DISMISSED IN LIMINE WITHOUT GOING INTO THE MERITS OF THE APPEAL, I SET-ASIDE THE IMPUGNED ORDE R AND RESTORE THE APPEAL TO THE FILE OF LD. CIT(APPEALS) FOR DISPOSIN G IT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED ON 13TH 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. 616/PUN/2018 A.Y.2013-14 * 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