Civil & Electrical Projects Constructing Co. (India) Pvt.Ltd, Pune V. Income-tax Officer, Ward - 1 (2), Pune

ITA 766/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4972 (ITAT-PUNE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-08-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 16-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF EX PARTE PASSED
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.766/PUN/2019 / ASSESSMENT YEAR : 2012-13 CIVIL & ELECTRICAL PROJECTS CONSTRUCTING CO. (INDIA) PRIVATE LIMITED, SHAAN EDUCATION SOCIETY, SR.NO.1/1-1, NEXT TO BRAHMA ESTATE, KONDHWA MAIN ROAD, PUNE 411 048 PAN : AAEFC3943Q VS. ITO, WARD -1(2), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEA LS)-1, PUNE ON 21-02-2019 IN RELATION TO THE ASSESSMENT YEAR 2012- 13. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE AO AS WELL AS THE L D. APPELLANT BY SHRI WAHEED AHMED RESPONDENT BY SHRI SHASHANK DEOGADKAR DATE OF HEARING 16-08-2019 DATE OF PRONOUNCEMENT 16-08-2019 ITA NO.766/PUN/2019 CIVIL & ELECTRICAL PROJECTS CONSTRUCTING CO. (INDIA) PVT. LTD., 2 CIT(A) HAVE PASSED THE ORDERS EX-PARTE QUA THE ASSESSEE . THE LD. AR SUBMITTED THAT THE CASE OF THE ASSESSEE COULD NOT BE REPRESENTED BEFORE THE LOWER AUTHORITIES FOR CERTAIN REASONS BEYOND THE CONTROL OF THE ASSESSEE, WHICH LED TO PASSING OF ORDERS EX PARTE . IN VIEW OF THE FOREGOING FACTS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AND DIRECT THE AO TO MAKE THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH AUGUST, 2019 SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 16 TH AUGUST, 2019 ITA NO.766/PUN/2019 CIVIL & ELECTRICAL PROJECTS CONSTRUCTING CO. (INDIA) PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, PUNE 4. THE PR. CIT-1,PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 16-08-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16-08-2019 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. *