Raju Otamal Oswal, Pune V. Deputy Commissioner of Income-Tax, Pune

ITA 726/PUN/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0358 (ITAT-PUNE)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-03-2017
• Result in Favour of: Assessee
• 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 . / ITA NOS.726 & 727/PUN/2017 / ASSESSMENT YEARS : 2009-10 & 2010-11 RAJU OTAMAL OSWAL, SHOP NO.1 & 2, GOYAL INDUSTRIAL COMPLEX, PLOT NO. J 154, TELCO ROAD, PUNE 411 026 PAN : AAAPO5103C VS. DCIT, CIRCLE-8, PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST TH E SEPARATE EX PARTE ORDERS PASSED BY THE CIT(A)-9, PUNE ON 11-01-2017 IN RELATION TO THE ASSESSMENT YEARS 2009-10 & 2 010-11. 2. WE HAVE HEARD BOTH THE SIDES GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A), IN BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION, PASSED EX PARTE ORDERS QUA THE ASSESSEE DISMISSING THE APPEALS. CONSIDERING THE TOTALITY OF THE APPELLANT BY SHRI P.S. SHINGTE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 28-03-2019 DATE OF PRONOUNCEMENT 29-03-2019 ITA NOS.726 & 727/PUN/2017 SHRI RAJU O. OSWAL 2 FACTS AND CIRCUMSTANCES OBTAINING IN THE INSTANT CASE, WE ARE OF THE CONSIDERED OPINION THAT IT WOULD BE IN THE FITNESS OF THINGS IF THE IMPUGNED ORDERS ARE SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEALS AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDINGLY. THE LD. AR HAS UNDERTAKEN TO APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY AS AND WHEN THE APPEALS ARE FIXE D FOR HEARING. IF AGAIN THE ASSESSEE DOES NOT CO-OPERATE, THE LD. CIT(A) WILL BE ENTITLED TO DRAW AN ADVERSE INFERENCE AGAINST THE ASSES SEE. 3. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH MARCH, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRE SIDENT PUNE; DATED : 29 TH MARCH, 2019 ITA NOS.726 & 727/PUN/2017 SHRI RAJU O. OSWAL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-9, PUNE 4. THE PR. CIT-5, PUNE 5. , , B / DR SMC , ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 28-03-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 28-03-2019 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. *