Mirza Habib Baig, Aurangabad V. Income-tax Officer, Ward - 2 (2), Aurangabad

ITA 747/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2490 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2019
• 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.747/PUN/2019 / ASSESSMENT YEAR : 2008-09 MIRZA HABIB BAIG, HOUSE NO.3-4-50, BEHIND MOHAN TALKIES, MANZOORPURA, AURANGABAD 431 001 PAN : AJSPM4521H VS. ITO, WARD-2(2), AURANGABAD (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 01-02-2019 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSMENT AS WELL A S APPELLATE ORDERS WERE PASSED EX PARTE QUA THE ASSESSEE. THE LD. AR SUBMITTED THAT ASSESSEE COULD NOT REPRESENT HIS CASE BEF ORE THE LOWER AUTHORITIES FOR CERTAIN REASONS BEYOND HIS CONTRO L AND APPELLANT BY SHRI HARI KRISHAN RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 19-06-2019 DATE OF PRONOUNCEMENT 20-06-2019 ITA NO.747/PUN/2019 MIRZA HABIB BAIG 2 HENCE, 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 PR.CIT-2, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.747/PUN/2019 MIRZA HABIB BAIG 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. *