Smt. Gangabai Sahebrao Patange, Nanded V. Income-tax Officer, Ward - 4, Nanded

ITA 767/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9650 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.767/PUN/2019 / ASSESSMENT YEAR : 2010-11 SMT. GANGABAI SAHEBRAO PATANGE SHIVTIRTH, RAVINAGAR, JANGAMWAI ROAD, NEAR TARODA NAKA, NANDED, MAHARASHTRA PAN : ABXPP8567H VS. ITO, WARD-4, NANDED APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-1, AURANGABAD DATED 14-01-2019 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSE E DESPITE NOTICE. WHEN THE CASE WAS EARLIER FIXED FOR HEARING, NAME LY, ON 23-09-2019 AND 18-12-2019, THE ASSESSEE REMAINED UNR EPRESENTED AND DID NOT APPEAR. HOWEVER, WHEN THE CASE WAS FIXED FOR HEARING NEXT ON 25-06-2020, THE CASE WAS ADJOURNED FOR TODAY AT THE ASSESSEE BY NONE REVENUE BY SHRI ALOK MALVIYA DATE OF HEARING 08-07-2020 DATE OF PRONOUNCEMENT 09-07-2020 ITA NO.767/PUN/2019 SMT. GANGABAI S. PATANGE 2 REQUEST OF LD. AR. UNDER SUCH CIRCUMSTANCES, WE ARE PR OCEEDING TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE. 3. WE HAVE HEARD THE LD. DR THROUGH VIRTUAL COURT AND GON E THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD . CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE PRIMARILY FOR NON- ATTENDANCE . IN VIEW OF THE AFORENOTED PECULIAR FACTS OBTAINING IN THE EXTANT CASE AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTIO N TO THE GRANTING OF OPPORTUNITY OF HEARING TO THE ASSESSEE, WE A RE OF THE OPINION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET- ASIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) W ITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LA W AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE . WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH JULY, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 09 TH JULY, 2020 GCVSR ITA NO.767/PUN/2019 SMT. GANGABAI S. PATANGE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-1, AURANGABAD, 4. 5. THE PR. CIT-1, AURANGABAD , , / DR SMC, ITAT, PUNE 6. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 08-07-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 08-07-2020 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. *