KRISHNA KALURAM GHADGE, RAIGAD V. ITO - WARD- 4, NEW PANVEL

ITA 6417/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1149 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 06-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S JOTHILAKSHMI NAYAKD R
• Assessee Lawyers: GANESH K BHOIRAR
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL H BE NCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER / I II I .TA NO.6417/MUM/2018 ( / / / / ASSESSMENT YEAR:20114 KRISHNA KALURAM GJADGE, 01,AT POST MUNDRE KHURUD,KARJAT RAIGAD,MAHARASHTRA 410 201 PAN: AYHPG 0593 M VS. INCOME TAX OFFICER, WARD-4,NEW PANVEL, PANVEL. (APPELLANT) (RES PONDENT) / APPELLANT BY : SHRI GANESH K.BHOIR,AR /RESPONDENT BY: SMT S.JOTHILAKSHMI NAYAK,D.R / DATE OF HEARING : 21.11.2019 /DATE OF PRONOUNCEMENT : 17.12.2019 / O R D E R PER RAJESH KUMAR ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LD. CIT(A)-2, PUNE DATED 05.07.2018 PERTAINING TO ASSESSMENT YEAR 2013-14. 2. THE ASSESSEE HAS RAISED THREE GROUNDS OF APPEAL . THE FIRST GROUND IS AGAINST THE DECISION OF LD.CIT(A) PASSING THE EXPARTE ORDER U/S.250 OF THE INCOME TAX ACT WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE MATERIALS ON RECORD, ALSO EXAMINING THE EVIDENCES PRODUCED BY THE LEARNED A.R. OF THE ASSES SEE AT THE TIME OF HEARING, WE OBSERVE THAT NON-APPEARANCE BEFORE THE LD.CIT(A) DURING THE APPE LLATE PROCEEDINGS WAS ATTRIBUTABLE TO THE ITA NO.6417/MUM/2018 REASONS, WHICH WAS BEYOND THE CONTROL OF THE ASSESS EE, AS THE ASSESSEE WAS NOT KEEPING WELL AND WAS UNDERGOING MEDICAL TREATMENT FOR MULTIPLE AILME NTS. THE LD.CIT(A) HAD GIVEN FOUR OPPORTUNITIES TO THE ASSESSEE, HOWEVER, THE ASSESSEE FAILED TO AV AIL ALL OF THEM. CONSIDERING THE CIRCUMSTANCES UNDER WHICH THE ASSESSEE COULD NOT ATTEND THE APPE LLATE PROCEEDINGS BEFORE THE LD.CIT(A), WE ARE OF THE VIEW THAT THE ASSESSEE DESERVES TO BE GIVEN ON E MORE OPPORTUNITY BEFORE THE LD.CIT(A) TO PRESENT HIS CASE ON MERITS IN THE INTEREST OF JUSTI CE. ACCORDINGLY, WE RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD.CIT(A) WITH A DIRECTION TO DECIDE THE SAME AS PER FACTS AND LAW AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 17.12.201 9 SD/- SD/- (AMARJIT SINGH) (RAJESH KUMAR) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 17.12.2019 KSS , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / // / (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI