Smt. Kanta Chandarlal Sachdev, Kolhapur V. Income-tax Officer, Ward - 1(2), Kolhapur

ITA 845/PUN/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3477 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-10-2021
• Assessment Year: 2005-2006
• Appeal Filed On: 10-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: N O N E
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 84 5 /PUN/20 1 8 / ASSESSMENT YEAR : 20 05 - 06 SMT. KANTA CHANDARLAL SACHDEV, F1, JAISHANKAR APPARTMENT, GANDHINAGAR, DIST. - KOLHAPUR PAN : AFCPS23 55B ...... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 1(2), KOLHAPUR / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : S HRI S.P. WALIMBE / DATE OF HEARING : 18 - 10 - 2021 / DATE OF PRONOUNCEMENT : 18 - 10 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 11 - 04 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, KOLHAPUR [CIT(A)] FOR ASSESSMENT YEAR 2005 - 06 WHEREIN THE CIT(A) DISMISSED THE APPEALS EX - PARTE OF THE ASSESSEE. 2 ITA NO . 84 5 /PUN/2018, A.Y. 2005 - 06 2. AT THE TIME OF HEARING THERE WAS NO APPEARANCE FROM THE ASSESSEE NOR THROUGH HER REPRESENTATIVE AND WE OBSERVE THAT THE ORDER PASSED BY THE CIT(A) IS AN EX - PARTE ORDER AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. THE LD. CIT(A) DISMISSED THE APPEAL OF THE A SSESSEE ON THE GROUND OF NON - PROSECUTION. WE PROCEED WITH THE CASE AFTER HEARING THE SUBMISSIONS OF LD. DR WHEREIN IT IS EVIDENT THAT NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE ATTENDED AND FILED THE DETAILS EVIDENCES IN SUPPORT OF APPEAL ON M ERITS. THEREFORE, THE LD. DR VEHEMENTLY OPPOSED THE PRAYER OF PROVIDING ANY FURTHER OPPORTUNITY TO THE ASSESSEE FOR REPRESENTING HIS CASE ON MERITS BEFORE THE FIRST APPELLATE AUTHORITY. 3. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE LD. DR. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON PROSECUTION. IT IS, THEREFORE, CLEAR THAT RIGHTS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED UPON ON MERITS AND WE ARE OF THE CONSIDERED VIEW THAT ONE FINAL OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS SO THAT JUSTICE CAN BE DELIVERED. 4. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OP PORTUNITY OF HEARING TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE LD. CIT(A) WITH RELEVANT DOCUMENTARY EVIDENCES TO REPRESENT HIS CASE ON MERITS. ANY SERVICE OF NOTICE IS DISPENSABLE. 3 ITA NO . 84 5 /PUN/2018, A.Y. 2005 - 06 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH OCTOBER, 2021. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 18 TH OCTOBER, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1, KOLHAPUR 4. THE PR. CIT - 1, KOLHAPUR 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE