Amrut Kaluram Chand, Pune V. Income-tax Officer, Ward - 14(4), Pune

ITA 926/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7727 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 22-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: P S SHINGTE
• Keywords: Principle of natural justice

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE , BEFORE SHRI VIKAS AWASTHY, JM . / ITA NO . 926 /P U N/201 8 / ASSESSMENT YEAR : 20 08 - 09 AMRUT KALURAM CHAND, TARWADI WASTI, FURSUNGI, TAL. - HAVELI, PUNE 412201 PAN : AAPPC7643E ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 14(4), PUNE / RESPONDENT ASSESSEE BY : SHRI P.S. SHINGTE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 1 0 - 01 - 2019 / DATE OF PRONOUNCEMENT : 10 - 01 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMI SSIONER OF INCOME TAX (APPEALS) - 7, PUNE DATED 07 - 03 - 2018 FOR THE ASSESSMENT YEAR 2008 - 09. 2. SHRI P.S. SHINGTE APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) IN AN EX - PARTE PROCEEDINGS. THE LD. AR POINTED 2 ITA NO . 926/PUN/2018, A.Y. 2008 - 09 THAT ONLY ONE NOTICE OF APPEAL WAS SENT TO THE ASSESSEE. THE LD. AR PRAYED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION. 3. SHRI M.K. VERMA REPRESENTING THE DEPARTMENT DID NOT R AISE ANY OBJECTION IN RESTORING THE APPEAL BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) . 4. BOTH SIDES HEARD. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT IN FIRST APPELLATE P ROCEEDINGS NOTICE OF APPEAL WAS SENT TO THE ASSESSEE . IT IS NOT EM ANATING FROM THE ORDER WHETHER THE NOTICE OF APPEAL WAS SERVED ON THE ASSESSEE OR NOT. THE COMMISSIONER OF INCOME TAX (APPEALS) PROCEEDED TO DECIDE THE APPEAL WITHOUT ISSUING FURTHER NOTICE OR PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS A WEL L SETTLED PRINCIPLE OF NATURAL JUSTICE THAT NO ONE SHOULD BE CONDEMNED UNHEARD. THE EX - PARTE IMPUGNED ORDER IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) FOR DECIDING THE SAME AFRESH AFTER AFFORDING SUFFI CIENT OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE IMPUGNED ORDER IS SET ASIDE AND THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT AFTER HEARING OF THE APPEAL ON THURS DAY, THE 10 TH DAY OF JANUARY, 2019. SD/ - ( / VIKAS AWASTHY) / JUDICIAL MEMBER / PUNE; / DATED : 10 TH JANUARY, 2019 RK 3 ITA NO . 926/PUN/2018, A.Y. 2008 - 09 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 7, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 6, PUNE 5. , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE