Shri nGopalchand Prithviraj, Malegaon V. Dy. CIT Cir-3 Malegaon., Malegaon

ITA 644/PUN/2012

• Counselvise Citation: 64424514 RSA 2012
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER, AND SHRI R.S.PADVEKAR, JUDICIAL MEMBER. ITA.NO.644/PN/2012 (ASSTT. YEAR : 2008-09) SHRI GOPALCHAND PRITHVIRAJ MALU, 139, TILAK ROAD, OPP. JAIN MANDIR, MALEGAON 423203. DIST. NASHIK. .. APPELLANT PAN: AAUPM2687F VS. DCIT, CIRCLE-3, MALEGAON. .. RESPONDENT ASSESSEE BY : WRITTEN SUBMISSIONS DEPARTMENT BY : SHRI ACHAL SHARMA DATE OF HEARING : 17.04.2013 DATE OF PRONOUNCEMENT : 26.04.2013 ORDER PER R.S.PADVEKAR, JM : IN THIS APPEAL THE ASSESSEE HAS CHALLENGED THE IMP UGNED ORDER OF THE CIT(A)-I, NASHIK DATED 24.01.2012 FOR THE A. Y. 2008-09. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS IN THE APP EAL: 1. IN THE FACTS AND CIRCUMSTANCES AND POSITION OF LAW LEARNED CIT (APPEALS)-I, NASHIK ERRED IN DISMISSING APPEAL WITH OUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD ESP ECIALLY IN VIEW OF THE FACT THAT THE SAME ISSUE BEING PENDING FOR PREVIOUS YEARS BEFORE CIT(APPEALS)-II, NASHIK AND REQUEST LE TTER TO THIS EFFECT WAS FILED BEFORE HIM. 2. WE HAVE HEARD THE PARTIES. BRIEFLY STATED FACTS ARE AS UNDER. THE ASSESSEE DERIVES INCOME FROM TRADING IN SHARES AND SECURITIES. ASSESSEE FILED THE RETURN OF INCOME DECLARING TOTAL INCOME OF RS.9,61,400/- FOR THE A.Y. 2008-09. ASSESSEES CAS E WAS SELECTED FOR SCRUTINY BY ISSUING NOTICE U/S.143(2) AND ASSES SMENT WAS COMPLETED DETERMINING THE TOTAL INCOME AT RS.16,68, 670/-. ASSESSING OFFICER MADE THE ADDITION BY MAKING CERTA IN DISALLOWANCES OUT OF EXPENDITURE CLAIMED BY THE ASS ESSEE. THE ASSESSEE CHALLENGED THE ASSESSMENT ORDER PASSED BY THE ASSESSING 2 OFFICER BEFORE THE CIT(A). THE LD. CIT(A) DISMIS SED THE APPEAL EX PARTE BY OBSERVING THAT EVEN AFTER ISSUING VARIO US NOTICES OF HEARING, NON-ATTENDED ON BEHALF OF THE ASSESSEE. S O FAR AS IMPUGNED ORDER IS CONCERNED, WE FIND THAT THE ASSES SEE HAS REQUESTED FOR ADJOURNMENT BY GIVING THE REASON THAT APPEALS FOR THE A.YS. 2006-07 AND 2007-08 WERE PENDING BEFORE CIT(A )-II, NASHIK. THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL BY G IVING THE REASON THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS PER THE PROVISIONS OF LAW, CIT(A) SHOULD HAVE DECID ED THE ASSESSEES APPEAL ON MERIT. WE, THEREFORE, SET ASIDE THE ORDE R PASSED BY THE CIT(A) AND RESTORE THE ENTIRE MATTER TO HIS FILE TO DECIDE THE ISSUES ON MERIT IN RESPECT OF THE GROUNDS TAKEN BY THE ASS ESSEE. NEEDLESS TO SAY THE CIT(A) SHOULD NOT DISPOSE OF THE APPEAL IN UNDUE HASTE BUT TO GIVE AN OPPORTUNITY OF BEING HEARD TO THE AS SESSEE AS PER PRINCIPLES OF NATURAL JUSTICE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS THE 26 TH DAY OF APRIL, 2013. SD/- SD/- ( G.S.PANNU ) ( R.S.PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER GSPS PUNE, DATED THE 26 TH APRIL, 2013 COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE DCIT, CIRCLE-3, MALEGAON. 3. THE CIT(A)-I, NASHIK. 4. THE CIT-I, NASHIK. 5. THE DR B BENCH, PUNE. 6. GUARD FILE. BY ORDER //TRUE COPY// PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.