Sapthashrungi Nagari Sahakari Patsanshtha Ltd., Pune V. CIT, II, Pune, Pune

ITA 86/PUN/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7449 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 19-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A : PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI D. KARUNAKARA RAO. AM I.T.A. NO. 86/PN/2011 : A.Y. 2005-06 SAPTHASHRUNGI NAGARI SAHAKARI PATSANSTHA LTD., 1/B/9 SURVEY NO. 111, VIJAY NAGAR, KALEWADI, PIMPRI PUNE-411 001 PAN AABAS 2357 L APPELLANT VS. I.T.O. WARD 10(1) PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-III PUNE DATED 30-3-2009 FOR A .Y. 2005-06 ON THE POINT OF PENALTY LEVIED U/S 271E OF THE ACT AMOUNTING TO RS. 65,55,350/-. 2. WE FIND THAT THE CIT(A) IN ITS ORDER HAS OBSERVE D AS UNDER: THE CASE WAS FIXED FOR HEARING ON 5-2-2009, 5-3-20 09 AND 24-3-2009 BY ISSUING NOTICES ON 28-1-2009, 242- 2009 AND 19-3-2009 RESPECTIVELY. ALL THESE NOTICES REMAINED UNRESPONDED AS NONE FROM THE SIDE OF THE APPELLANT ATTENDED ON THE DATES FIXED FOR HEARING N OR ANY WRITTEN SUBMISSION/ADJOURNMENT PETITION WAS FILED. AS ITA NO.86/PN/11 SAPTHASHRINGI NAGARI PAT SANSTHA A.Y. 2005-06 - 2 - THE APPEAL CANNOT BE KEPT PENDING FOR INDEFINITE PE RIOD, I PROCEED TO DECIDE THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. ON PERUSAL OF THE ABOVE, WE FIND THAT THOUGH THE NOTICES CLAIMED TO BE ISSUED ON THE DATES MENTIONED THEREIN BUT THERE IS NOTHING ON RECORD TO SUGGEST THAT THE ASSESSEE W AS SERVED WITH SUCH NOTICES BEFORE PROCEEDING TO PASS AN EX P ARTE ORDER BY THE CIT(A). AN OPPORTUNITY OF HEARING IS ESSENC E OF PRINCIPLES OF NATURAL JUSTICE WHICH IS APPARENTLY M ISSING IN THIS CASE. SO, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THIS ISSUE TO HIM WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING. 4. IT IS PERTINENT TO MENTION HERE THAT SINCE WE AR E RESTORING THE MATTER TO THE FILE OF THE CIT(A) ON TECHNICAL G ROUND, WE ARE REFRAINED TO COMMENT ON MERITS OF THE ISSUE ON HAND . 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 18 TH MARCH 2011 ANKAM ITA NO.86/PN/11 SAPTHASHRINGI NAGARI PAT SANSTHA A.Y. 2005-06 - 3 - COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT - I PUNE 4. CIT(A) I PUNE 5. ITAT, D.R. A BENCH, PUNE. TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.