Dilip Ramchandra Phadol, Nashik V. ACIT Cen Cir -1 Nashik, Nashik

ITA 723/PUN/2012

• Counselvise Citation: 72324514 RSA 2012
• Duration Of Justice: 1 year(s) 13 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: 12-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

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.723/PN/2012 (ASSTT. YEAR : 2008-09) SHIR DILIP RAMCHANDRA PHADOL, FLAT NO.1, DATTASHRI APARTMENT, MAHATMA NAGAR, NASHIK 422007. .. APPELLANT PAN: ANEPP5986H VS. ACIT, CENTRAL CIRCLE-1, NASHIK. .. RESPONDENT ASSESSEE BY : NONE DEPARTMENT BY : SHRI S.K.SINGH DATE OF HEARING : 16.04.2013 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, DISMISSING THE APPEAL FILE D BY THE ASSESSEE EX PARTE FOR A.Y. 2008-09. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUND IN THE APPEAL: 1. ON THE BASIS OF THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND AS PER LAW, THE COMMISSIONER OF INCOME TAX (APP EALS)-I, NASHIK, IS NOT JUSTIFIED IN DISMISSING THE APPEAL O F THE APPELLANT ON THE GROUND THAT THE APPELLANT IS NOT I NTERESTED IN PROSECUTING THE APPEAL. WHEN THE NOTICE FIXING THE DATE OF HEARING OF APPEAL ON 28.02.2012 WAS RECEIVED BY THE APPELLANT ON 01.03.2012. THE APPEAL MAY PLEASE BE SET ASIDE TO THE FILE OF THE CIT(A), NASHIK. 2. BRIEFLY STATED FACTS ARE AS UNDER. THERE WAS SE ARCH AND SEIZURE ACTION U/S.132(1) OF THE ACT AGAINST THE AS SESSEE ON 06.01.2010. ASSESSEE WAS ISSUED NOTICE U/S.153A AN D ASSESSEE 2 FILED THE RETURN OF INCOME TO THE SAID NOTICE DECLA RING TOTAL INCOME AT RS.50,96,620/-. THE ASSESSMENT OF THE ASSESSEE WAS COMPLETED BY THE ASSESSING OFFICER BY MAKING SOME ADDITIONS A ND THEREBY DETERMINING TOTAL INCOME AT RS.53,56,620/-. THE AS SESSEE CHALLENGED THE ADDITIONS BEFORE THE CIT(A) BUT LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE BY GIVING THE REAS ONS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. WE HAVE HEARD THE LD. DR. NONE WAS PRESENT FOR THE ASSESSEE. WE FIND THAT LD. CIT(A) WAS BOUND TO DECIDE THE APP EAL ON MERIT WHICH HE HAS NOT DONE. WE ACCORDINGLY SET ASIDE TH E ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) TO DECIDE THE SAME ON MERIT AFTER GIVING OPPORTUNITY O F BEING HEARD TO THE ASSESSEE AS PER THE PRINCIPLES OF NATURAL JUSTI CE. 4. IN THE RESULT, THE 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 ACIT, CENTRAL CIRCLE-1, NASHIK. 3. THE CIT(A)-I, NASHIK. 4. THE CIT(CENTRAL), NAGPUR. 5. THE DR B BENCH, PUNE. 6. GUARD FILE. BY ORDER //TRUE COPY// PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.