Anil Vasant Shejul, Pune V. Income Tax Office, Ward- 7 (3), Pune

ITA 805/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0123 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-09-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT SINGH
• Assessee Lawyers: DHIRAJ S DANDGAVAL
• Keywords: Opportunity of being heard; Principle of natural justice; Audi alteram partem

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.805/PUN/2019 / ASSESSMENT YEAR : 2012-13 ANIL VASANT SHEJUL, FLAT NO.201, BUILDING B, SHANTI NIKETAN SOCIETY, NEAR ANJALI ENGLISH SCHOOL, TEMPO-CHOWK, VADGAON SHERI, PUNE-411014. PAN : BQJPS4649M . /APPELLANT VS. ITO, WARD-7(3), PUNE. . / RESPONDENT / APPELLANT BY : SHRI DHIRAJ S. DANDGAVAL / RESPONDENT BY : SHRI RANJIT SINGH / DATE OF HEARING : 23.09.2019 / DATE OF PRONOUNCEMENT: 23.09.2019 / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-5, PUNE DATED 05.04.2018 FOR THE ASSESSMENT YEAR 2012-13. LD. AR SEEKS REMANDING THE ISSUES TO THE FILE OF THE CIT(A). 2. BEFORE ME, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE FILED A LETTER AND THE RELEVANT CONTENTS OF THE SAME ARE EXTRACTED AS UNDER :- I, ON BEHALF OF THE ASSESSEE HEREBY ASSURES THAT THERE WILL NOT BE ANY FURTHER CHANGE IN THE ADDRESS OF THE ASSESSEE. FURTHER, IF AT ALL ASSESSEE ITA NO.805/PUN/2019 - 2 - CHANGES HIS ADDRESS DURING THE CONTINUATION OF PROCEEDINGS, WE WILL INTIMATE THE SAME IN TIMELY MANNER TO THE RESPECTIVE AUTHORITIES. WE WILL ALSO ATTEND BEFORE THE RESPECTIVE AUTHORITIES ON THE GIVEN DATE/S WHENEVER THE OPPORTUNITY OF BEING HEARD WILL BE GRANTED. KINDLY ACCEPT OUR SUBMISSION AND OBLIGE. .......... 3. ASSESSEE SHIFTED: LD. AR SUBMITTED THAT THE ASSESSEE BROUGHT OUR ATTENTION TO THE ADDRESS GIVEN ON THE FACT OF THE ORDERS OF THE ASSESSING OFFICER AND CIT(A) AND MENTIONED THAT THE SAME IS ENTIRELY DIFFERENT (GARDENIA SOCIETY, VADGAON SHERI, PUNE-14) FROM THAT OF THE PRESENT ADDRESS AS GIVEN IN FORM NO.36 (SHANTI NIKETAN SOCIETY, NEAR ANJALI ENGLISH SCHOOL, TEMPO CHOWK, VADGAON SHERI, PUNE). GIVING THE REASONS FOR NON-SERVICE OF THE NOTICES ON THE ASSESSEE, LD. AR SUBMITTED THAT THE ASSESSEE MOVED FROM OLD. 4. CONSIDERING THE ABOVE FACTS/REQUEST OF THE ASSESSEE, I FIND IT REASONABLE TO SET-ASIDE THE ORDER OF THE CIT(A) AND REMAND THE ISSUE TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION OF THE ISSUE. ALL THE ASPECTS OF THE ISSUES ARE KEPT OPEN. WITHOUT GOING INTO THE MERITS OF THE ISSUE, I DIRECT THE CIT(A) TO PASS A SPEAKING ORDER AFTER HEARING THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE AS PER THE SET PRINCIPLES OF NATURAL JUSTICE. THE ADJUDICATION OF THE APPEAL SHOULD BE DONE AFTER HEARING THE ASSESSEE. THE PRINCIPLES OF AUDI ALTERAM PARTEM HAVE TO BE STRENGTH FOLLOWED BY THE CIT(A). WITH THESE DIRECTIONS, THE ISSUES RAISED BY THE ASSESSEE ARE REMANDED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. THE ASSESSEE IS DIRECTED TO MAKE APPEARANCE AS PROMISED IN THE COURT AND THE CIT(A) IS DIRECTED TO ITA NO.805/PUN/2019 - 3 - ADJUDICATE THE ISSUE AFRESH AFTER HEARING THE ASSESSEE AND SHALL PASS A SPEAKING ORDER. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 23 RD DAY OF SEPTEMBER, 2019. SD/- (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 23 RD SEPTEMBER, 2019. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-5, PUNE; 4. THE CCIT, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE