Abhijit Anant Bagade, Pune V. TRO , Range -3, Pune

ITA 737/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1715 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 24-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO. 737/PUN/2018 / ASSESSMENT YEAR : 2006-07 ABHIJIT ANANT BAGADE, 812, BHANDARKAR INSTITUTE, BHANDARKAR ROAD, PUNE-411 004 PAN : ALHPB4651J .... / APPELLANT ! / V/S. THE TAX RECOVERY OFFICER, RANGE-3, PUNE. / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI RAJESH GAWALI / DATE OF HEARING : 18.03.2019 / DATE OF PRONOUNCEMENT : 18.03.2019 ' / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM TH E ORDER OF LD. CIT(APPEALS)-3, PUNE DATED 05.03.2018 FOR THE ASSESSMENT YEAR 2006-07 AS PER GROUNDS OF APPEAL ON RECORD. 2. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSEE SUB MITTED THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX-PARTE ORD ER. THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE YET TO BE DETERMINED. TH E LD. AR FURTHER 2 ITA NO. 737/PUN/2018 A.Y.2006-07 SUBMITTED THAT THE ASSESSEE IS A SALARIED PERSON HOWEV ER, DO NOT HAVE ADEQUATE KNOWLEDGE REGARDING LEGAL PROCEDURE UNDER THE ACT AND NEITHER WAS ADVISED BY ANY PROFESSIONAL PERSON AND THIS RESULTED IN TH E CONTINUOUS ABSENCE OF THE ASSESSEE AT THE TIME OF HEARING AS CALLED FOR BY THE LD. CIT(APPEALS). THIS ABSENCE IS NEITHER DELIBERATE NOR THE ASS ESSEE HAS ANY INTENTION TO DELAY THE PROCEEDINGS. IT IS JUST THAT THE A SSESSEE WAS LEGALLY LESS PRIVILEGED IN KNOWLEDGE AND AWARENESS FOR WHICH THE ABSEN CE HAS TAKEN PLACE. THE LD. AR THEREFORE, REQUESTED THAT FINAL OPPORTUNIT Y MAY BE PROVIDED TO THE ASSESSEE SO THAT THEY CAN REPRESENT THEIR CAS E ON MERITS BEFORE THE REVENUE AUTHORITIES. 3. THE LD. DR FAIRLY CONCEDED TO THE REQUEST MADE BY THE LD. AR . 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE R IVAL CONTENTIONS. ON PERUSAL OF THE ORDER OF LD. CIT(APPEALS), WE FIND THAT SINCE IT IS AN EX-PARTE ORDER, RIGHTS AND LIABILITIES OF THE PARTIES ARE NOT ADJUDICAT ED UPON AND THEY REMAIN TO BE DETERMINED. IN VIEW OF THE MATTER, WE SET A SIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED ON 18 TH DAY OF MARCH, 2019. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 18 TH MARCH, 2019. SB 3 ITA NO. 737/PUN/2018 A.Y.2006-07 '#$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-3, PUNE. 4. THE PR. CIT-2, PUNE. 5. '#$ %%&' , ( &' , - )*+ , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO. 737/PUN/2018 A.Y.2006-07 DATE 1 DRAFT DICTATED ON 18 .03 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 18 .03 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER