Ganesh Shriram Phalle, Pune V. Income-tax Officer, Pune

ITA 906/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1487 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 13-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N ASHOK BABU
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO . 906 /PUN/201 7 / ASSESSMENT YEAR : 20 1 2 - 13 GANESH SHRIRAM PHALLE, PLOT NO. 80, S. NO. 418, SWAPNA APARTMENT, TAPODHAM COLONY, TALEGAON DABHADE, TALEGAON STATION, TALUKA - MAVAL, DISTRICT - PUNE 410507 PAN : BCEPP0683F ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 9(5), PUNE / RESPONDENT ASSESSEE BY : SHRI SUNIL GANOO REVENUE BY : SHRI N. ASHOK BABU / DATE OF HEARING : 20 - 08 - 2019 / DATE OF PRONOUNCEMENT : 26 - 08 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 13, PUNE DATED 27 - 01 - 2017 FOR THE ASSESSMENT YEAR 201 2 - 13. 2 ITA NO . 906/PUN/2017, A.Y. 2012 - 13 2. SHRI SUNIL GANOO APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE IMPUGNED ORDER IS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) I N AN EX - PARTE PROCEEDINGS. THE ASSESSEE COULD NOT APPEAR BEFORE THE FIRST APPELLATE AUTHORITY AS THE DAUGHTER OF ASSESSEE WAS CRITICALLY ILL DURING THAT PERIOD. THE LD. AR FILED COPY OF THE MEDICAL REPORTS INCLUDING MEDICAL CERTIFICATE ISSUED BY SURYA MOTHER & CHILD SUPER SPECIALITY HOSPITA L , WAKAD, PUNE. THE LD. AR SUBMITTED THAT IF AN OPPORTUNITY IS GRANTED, T HE ASSESSEE WOULD EXPLAIN THE CASE BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). 3. ON THE OTHER HAD SHRI N. ASHOK BABU REPRESENTING THE DEPARTMENT VEHEMENTLY DEFENDED THE IMPUGNED ORDER AND OBJECTED TO REMANDING OF APPEAL BACK TO THE COMMISSIONER OF INCOME TAX (APPEALS). 4. WE HAVE HEARD THE SUBMISSIONS MADE BY REPRESENTATIVE OF RIVAL SIDES ON THE PRELIMINARY GROUND OF RESTORATION OF APPEAL TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) AND HAVE PERUSED THE ORDERS OF AUTHORITIES BELOW . 5. TH E IMPUGNED ORDER IS AN EX - PARTE ORDER. THE ASSESSEE HAS FILED MEDICAL CERTIFICATE TO SHOW MEDICAL EXIGENCIES FOR NONE APPEARANCE OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. ONE OF THE CARDINAL PRINCIPLES OF NATURAL JUSTICE IS THAT NO ONE SHOULD BE CONTEMNED UNHEARD , ESPECIALLY WHEN THE STAKES ARE HIGH AND ARGUABLE POINTS OF FACT S AND LAW ARE INVOLVED. TAKING INTO CONSIDERATION ENTIRETY OF FACTS AND IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THIS APPEAL TO THE FILE OF COMMISSI ONER OF INCOME TAX (APPEALS) FOR DE - NOVO ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE 3 ITA NO . 906/PUN/2017, A.Y. 2012 - 13 WITH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) EITHER IN PERSON OR THROUGH AUTHORIZED REPRESENTATIVE WITHOUT FAIL. 6. IN THE RESULT, THE IMPUGNED ORDER IS SET ASIDE AND THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON MONDAY, THE 26 TH DAY OF AUGUST, 2019. SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 26 TH AUGUST, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 13, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 5, PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE