Smt Savita Pravin Girde, Nagpur V. Income Tax Officer Ward -3(3), Nagpur

ITA 75/NAG/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1037 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-10-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 27-05-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, NAGPUR (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.73/NAG/2020 निर्धारण वषा / Assessment Year : 2006-07 Shri Jitendra Anandrao Mahajan Mahajan Coal Depot, Bhaji Mandi, Itwari, Nagpur – 440002 PAN: AMEPM0870C Vs. ITO, Ward 3(3), Nagpur Appellant Respondent ITA No.74/NAG/2020 निर्धारण वषा / Assessment Year : 2006-07 Shri Sanjay Anandrao Mahajan Mahajan Coal Depot, Bhaji Mandi, Itwari, Nagpur – 440002 PAN: ANEPM2660B Vs. ITO, Ward 3(3), Nagpur Appellant Respondent ITA No.75/NAG/2020 निर्धारण वषा / Assessment Year : 2006-07 Smt. Savita Pravin Girde Mahajan Coal Depot, Bhaji Mandi, Itwari, Nagpur – 440002 PAN: ANPPG3252Q Vs. ITO, Ward 3(3), Nagpur Appellant Respondent ITA No.76/NAG/2020 निर्धारण वषा / Assessment Year : 2006-07 Smt. Suman Anandrao Mahajan Mahajan Coal Depot, Bhaji Mandi, Itwari, Nagpur – 440002 PAN: AZKPM1696B Vs. ITO, Ward 3(3), Nagpur Appellant Respondent ITA Nos.73 to 76/NAG/2020 Shri Jitendra Anandrao Mahajan & 3 Ors 2 आदेश / ORDER PER R.S. SYAL, VP: This batch of four appeals by different but connected assessees relates to assessment year 2006-07. 2. There is a delay of 40 days in presenting these appeals before the Tribunal. The ld. AR submitted the reasons for the delay. Finding the same to be reasonable, I condone the delay and admit the appeals for disposal on merits. 3. Shorn of unnecessary details, it is seen that the Assessing Officer (AO) completed the assessment in the hands of four persons, who jointly sold certain property, making addition as long term capital gain. The assessees preferred appeals before the CIT(A), who dismissed them in limine for want of the assessees participating in the proceedings before him. 4. The ld. AR submitted that no notice was received by the assessees which led to the ex-parte disposal of appeals by the Assessee by Shri Sanjay Thakar Revenue by Shri G.J. Ninawe Date of hearing 11-10-2022 Date of pronouncement 12-10-2022 ITA Nos.73 to 76/NAG/2020 Shri Jitendra Anandrao Mahajan & 3 Ors 3 CIT(A), except on three occasions when the assessees sought adjournment. Be that as may be, it is seen that the ld. CIT(A) has dismissed the appeals in limine without going into their merits. This course of action is not open to the first appellate authority, who is obliged to dispose off the appeals on merits even if the assessee does not participate in proceedings before him. Considering the entirety of the facts and circumstances of the instant appeals, I am of the considered opinion that the ends of justice would be adequately met if the impugned orders are set aside and the matter is restored to the file of the ld. CIT(A). I order accordingly and direct him to decide the appeals on merits after allowing reasonable opportunity of hearing to the assessees. 5. In the result, all appeals are allowed for statistical purposes. Order pronounced in the Open Court on 12 th October, 2022. - Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 12 th October, 2022 GCVSR ITA Nos.73 to 76/NAG/2020 Shri Jitendra Anandrao Mahajan & 3 Ors 4 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Nagpur 4. 5. The Pr.CIT-1/2/3, Nagpur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, Nagpur / DR, Nagpur 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 12-10-2022 Sr.PS 2. Draft placed before author 12-10-2022 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. *