Bhausaheb Nanasaheb Gore, Jalna V. Income-tax Officer, Ward - 1 (3), Jalna

ITA 631/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2572 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: K SRINIVASAN
• 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. 631 /PUN/20 19 / ASSESSMENT YEAR : 2011 - 12 SHRI BHAUSAHEB NANASAHEB GORE, PRITISUDHA NAGAR, JALNA - 431 203. PAN : ABLPG2411R ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1 (3), JALNA. / RESPONDENT A SSESSEE BY : SHRI K. SRINIVASAN REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 1 8 .06.2019 / DATE OF PRONOUNCEMENT : 19 .06.2019 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE LD. CIT(APPEALS) - 2, AURANGABAD ON 21.02.2019 IN RELATION TO THE ASSESSMENT YEAR 2011 - 12. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE ORDER EX - PARTE QUA THE ASSESSEE. THE LD. AR STATED THAT THE LD. CIT(A) DID NOT GIV E PROPER 2 ITA NO. 631/ PUN/20 19 A.Y. 2011 - 12 OPPORTUNITY OF HEARING. IN THE GIVEN FACTS, I AM SATISFIED THAT THE ASSESSEE WAS PREVENTED FROM PRESENTING HIS CASE PROPERLY BEFORE THE LD. FIRST APPELLATE AUTHORITY. AS SUCH, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET - ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 19 TH DAY OF JUNE , 201 9 . SD/ - R . S . SYAL / VICE - PRESIDENT / VICE - PRESIDENT / PUNE; / DATED : 19 TH JUNE , 201 9 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 2, AURANGABAD. 4. THE PR. CIT - 1, AURANGABAD. 5 . , , - , 5 . , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 631/ PUN/20 19 A.Y. 2011 - 12 * DATE 1 DRAFT DICTATED ON 1 8 .06 .201 9 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 18 .06.2019 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