Lahu Ashruba Jadhav, Pune V. Deputy Commissioner of Income-tax, Circle - 5, Pune

ITA 617/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2558 (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.617/PUN/2019 / ASSESSMENT YEAR : 2014-15 LAHU ASHRUBA JADHAV, 403, MARKET YARD, OFF. JANTA SAHAKARI BANK, GULTEKDI, PUNE 411 037 PAN : ACAPJ8461G VS. DCIT, CIRCLE-5, 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)-4, PUNE ON 28-02-2019 IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE IMPUGNED ORDER WAS PASSED EX PARTE QUA THE ASSESSEE. THE LD. AR SUBMITTED THAT AN INADEQUATE OPPORTUNITY OF HEARING WAS ALLOWED AT THE APPELLATE STAGE AND THE ORDER WAS PASSED ON THE DATE OF NOTICE ITSELF . IT APPELLANT BY SHRI S.N. PURANIK RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 17-06-2019 DATE OF PRONOUNCEMENT 18-06-2019 ITA NO.617/PUN/2019 LAHU ASHRUBA JADHAV 2 WAS, THEREFORE, PRAYED THAT ONE MORE OPPORTUNITY BE GRANTE D. 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 F ILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. 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 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-4, 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 ITA NO.617/PUN/2019 LAHU ASHRUBA JADHAV 3 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. *