Vilas Javdekar Infracon P Ltd, Pune V. Dy. Commissioner of Income-Tax, Circle-7, Pune

ITA 65/PUN/2021

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1009 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2021
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.65/PUN/2021 नधा रण वष / Assessment Year : 2011-12 Vilas Javdekar Infracon Pvt. Ltd., 306, Siddharth Tower, Sangam Press Road, Kothrud, Pune – 411 038 Maharashtra PAN : AAACV6118M Vs. DCIT, Circle-7 Pune (Appellant) (Respondent) आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-5, Pune on 12-12-2018 in relation to the assessment year 2011-12. 2. The appeal is time barred by 721 days. The assessee has filed an affidavit stating the reasons for the delay, with which I am satisfied. The delay is, therefore, condoned and the appeal is admitted for disposal on merits. Appellant by Shri M.K. Kulkarni Respondent by Shri M.G. Jasnani Date of hearing 02-08-2022 Date of pronouncement 02-08-2022 ITA No. 65/PUN/2021 Vilas Javdekar Infracon Pvt. Ltd., 2 3. The ld. AR submitted that the addition in the case of the assessee has amounted to double addition considering the fact that similar addition has also been made in the case of its sister concern, M/s.Viraj Projects Pvt. Ltd. The ld. AR submitted that the assessee could not present its case before the ld. CIT(A) owing to certain reasons beyond control. It was, therefore, prayed that one more opportunity be accorded to the assessee to represent its case in a proper manner. 4. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment in this case was completed u/s.143(3) determining total income of Rs.10,44,135/-. The ld. CIT(A) passed the ex parte in the absence of the assessee. In view of the above factual background prevailing in the extant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the CIT(A) with a direction to pass order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh assessment. I order accordingly. ITA No. 65/PUN/2021 Vilas Javdekar Infracon Pvt. Ltd., 3 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 02 nd August, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 02 nd August, 2022 Satish आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A)-5, Pune 4. 5. The Pr.CIT-4, Pune वभागीय त न ध, आयकर अपील!य अ धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 65/PUN/2021 Vilas Javdekar Infracon Pvt. Ltd., 4 Date 1. Draft dictated on 02-08-2022 Sr.PS 2. Draft placed before author 02-08-2022 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. *