M/s. Juice World Snacks Bar, Pune V. Income-tax Officer, Ward - 7(1), Pun

ITA 823/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6309 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , BEFORE MS. SUSHMA CHOWLA, JM . / ITA NO. 8 23 /P U N/201 8 / ASSESS MENT YEAR : 20 14 - 15 M/S. JUICE WORLD SNACKS BAR 2436, EAST STREET, CAMP, PUNE 411001 . / APPELLANT PAN: A AFFJ5155L VS. THE INCOME TAX OFFICER , WARD 7 ( 1 ) , PUNE . / RESPONDENT / APPELLANT BY : S HRI S.N. PURANIK / RESPONDENT BY : S HRI RAJESH GAWALI / DATE OF HEARING : 1 4 . 0 1 .201 9 / DATE OF PRONOUNCEMENT: 25 . 0 1 .201 9 / ORDER PER SUSHMA CHOWLA, J M : TH E APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF CIT (A) , PUNE - 5 , PUNE, DATED 15 . 0 1 .20 1 8 RELATING TO ASSESSMENT YEAR 20 14 - 15 AGAINST ORDER PASSED UNDER SECTION 14 3(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE ASSESSEE DURING THE COURSE OF HEARING HAS RAISED AN ADDITION AL GROUND OF APPEAL, WHICH READS AS UNDER: - ITA NO. 8 23 /P U N/20 1 8 2 1. COMMISSIONER (APPEALS) HAS NOT DISCUSSED AND DECIDED APPEAL ON MERITS. APPELLANT THEREFORE PRAYS FOR SETTING ASIDE THE MATTER TO COMMISSIONER (APPEALS) FOR DECIDING ON MERITS. 3. THE ADDITIONAL GROUND OF APP EAL RAISED BY ASSESSEE IS ON LEGAL ASPECT AND IS ADMITTED FOR ADJUDICATION. 4. THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) IN DISMISSING THE APPEAL OF ASSESSEE IN LIMINE BY APPLYING THE RATIO LAID DOWN BY THE DELHI BENCH OF TRIBUNAL IN CIT VS. M/S. M ULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 (DEL) AND THE HON'BLE SUPREME COURT IN CIT VS. B.N. BHATTACHARJEE & ANR. (1979) 10 CTR 354 : (1979) 118 ITR 461 (SC) AND NOT DECIDING THE ISSUE ON MERITS. 5. I FIND MERIT IN THE PLEA RAISED BY THE ASSESSEE BY WAY OF ADDITIONAL GROUND OF APPEAL. ON PERUSAL OF ORDER OF CIT(A), IT IS APPARENT THAT THE APPEAL OF ASSESSEE WAS DISMISSED FOR NON APPEARANCE BUT THE CIT(A) HAS FAILED TO DISCUSS THE ISSUE ON MERITS AND HAS DISMISSED THE APPEAL IN LIMINE APPLYING THE RATIO LAID DOWN IN CIT VS. M/S. MULTIPLAN INDIA PVT. LTD. (SUPRA) AND CIT VS. B.N. BHATTACHARJEE & ANR. (SUPRA) . 6. UNDER THE PROVISIONS OF THE ACT, IT IS INCUMBENT UPON THE CIT(A) TO ADDRESS THE ISSUE RAISED AND IN THE ABSENCE OF THE SAME, ORDER OF CIT(A) SUFF ERS FROM INFIRMITY. ACCORDINGLY, I SET ASIDE THE ORDER OF CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF CIT(A), WHO SHALL DECIDE THE ISSUE RAISED ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND FURNISH THE REQUISITE DETAILS AND EVIDENCES , IF ANY . THE ISSUE IS NOT BEING ADDRESSED ON MERITS AS THE MATTER IS ITA NO. 8 23 /P U N/20 1 8 3 BEING SET ASIDE TO THE FILE OF CIT(A). THE ADDITIONAL GROUND OF APPEAL RAISED BY ASSESSEE IS THUS, ALLOWED FOR STATISTICAL PU RPOSES. 7 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 25 TH DAY OF JANUARY , 201 9 . SD/ - (SUSHMA CHOWLA) / JUDICIAL MEMBER / PUNE ; DATED : 25 TH JAN UARY , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) , PUNE - 5, PUN E ; 4. THE PR . CIT - 4 , PUNE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE