Moizuddin Naimuddin Shaikh, Latur V. Income Tax Officer, Ward -2, Latur

ITA 683/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2485 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.683/PUN/2019 / ASSESSMENT YEAR : 2012-13 MOIZUDDIN NAIMUDDIN SHAIKH, C/O. T.R. BORA & CO. (C.A.), R-6-874, RATAN CHAMBERS, CHANDRA NAGAR, LATUR PAN : DKZPS4061P VS. ITO, WARD-2, LATUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A)-1, AURANGABAD ON 26-12-2017 IN RELATION TO THE ASSESSMENT YEAR 2012-13. 2. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSMENT ORDER AS WELL AS APPELLATE ORDERS WERE PASSED EX PARTE QUA THE ASSESSEE. THE LD. AR SUBMITTED THAT BOTH THE AUTHORITIES BELOW HAVE NOT GRANTED PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IT WAS, TH EREFORE, APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 19-06-2019 DATE OF PRONOUNCEMENT 20-06-2019 ITA NO.683/PUN/2019 MOIZUDDIN NAIMUDDIN SHAIKH 2 PRAYED THAT ONE MORE OPPORTUNITY BE GRANTED. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. IN THE GIVEN CIRCUMSTANCE S AND WITHOUT GOING INTO THE MERITS OF THE ADDITION, I SET-ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE AO FO R MAKING THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JUNE, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 20 TH JUNE, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, AURANGABAD 4. THE CIT-1, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.683/PUN/2019 MOIZUDDIN NAIMUDDIN SHAIKH 3 DATE 1. DRAFT DICTATED ON 19-06-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19-06-2019 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. *