Sangola Taluka SSK Ltd, Pune V. Assistant Commissioner of Income Tax, Circle -2, Pune

ITA 681/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0407 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-04-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.681/PUN/2019 नधा रण वष / Assessment Year : 2012-13 Sangola Taluka Sahakari Sakhar Karkhana Ltd., Waki (Shivane), Sangola, Dist. Solapur – 413 307 Maharashtra PAN : AAAAS1273Q Vs. ACIT, Circle-2, 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)-7, Pune on 24-02-2017 in relation to the assessment year 2012-13. 2. This appeal is time barred by 725 days. An affidavit has been filed by the assessee explaining the reasons for the delay in filing the instant appeal. We are satisfied with such reasons. The delay is condoned and the appeal is admitted for disposal on merits. Assessee by None Revenue by Shri Sardar Singh Meena Date of hearing 15-06-2022 Date of pronouncement 15-06-2022 ITA No.681/PUN/2019 Sangola Taluka SSK Ltd., 2 3. We have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assesee despite notice. It is seen that the AO made various additions and computed the total income of the assessee at Rs.14,91,68,318/-. The ld. CIT(A) passed the order dismissing the appeal of the assessee ex parte. The assessee, vide ground No.3 of the appeal, has asserted that the ld. CIT(A) did not impart natural justice regarding the appellate proceedings. In the aforesaid factual background, we deem it appropriate to grant opportunity to the assessee for properly representing its case before the ld. first appellate authority. The impugned order is, ergo, set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 15 th June, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 15 th June, 2022 सतीश ITA No.681/PUN/2019 Sangola Taluka SSK Ltd., 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The CIT(A)-7, Pune 4. The Pr.CIT-6, Pune 5. 6. DR, ITAT, ‘B’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 15-06-2022 Sr.PS 2. Draft placed before author 15-06-2022 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. *