M/s. Dayitwa Builders, Panvel V. Income-tax Officer, Ward - 1, Panvel

ITA 635/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7090 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-07-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO. 635/PUN/2019 / ASSESSMENT YEAR : 2011-12 M/S. DAYITWA BUILDERS, C-103, NANDANVAN COMPLEX, OPP. PANVEL BUS STAND, MUMBAI PUNE HIGHWAY, PANVEL 410 206 PAN : AAGFD9751R VS. ITO, WARD-1, PANVEL (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-2, PUNE ON 07-09-2018 IN RELATION TO THE ASSESSMENT YEAR 2011-12. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE CONFIRMATION OF THE ADDITION OF RS.7,50,000/- TREATING CERTAIN PURCHASES AS BOGUS. APPELLANT BY NONE RESPONDENT BY SMT. ELSY MATHEW DATE OF HEARING 04-02-2020 DATE OF PRONOUNCEMENT 05-02-2020 ITA NO. 635/PUN/2019 M/S. DAYITWA BUILDERS 2 3. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF AS SESSEE DESPITE SEVERAL NOTICES. IT IS SEEN THAT THE LD. CIT(A) PAS SED THE ORDER EX-PARTE QUA THE ASSESSEE AND DISMISSED THE APPEAL FOR NON-ATTENDANCE ALONE . IN VIEW OF THE FACT THAT CIT(A) IS NOT EMPOWERED TO DISMISS AN APPEAL IN LIMINE, I AM CONSTRAINED TO ACCORD MY IMPRIMATUR TO THE IMPUGNED ORDER FOR THIS SOLE REASON. ACCORDINGLY, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LA W AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH FEBRUARY, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 05 TH FEBRUARY, 2020 ITA NO. 635/PUN/2019 M/S. DAYITWA BUILDERS 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, PUNE 4. THE PR. CIT-1, THANE 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 04-02-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 04-02-2020 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. *