Eric Mario Rajiv Fonseca, Pune V. Income-tax Officer, (IT) -4, Pune

ITA 946/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1695 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GAJANAN SHENDYE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.946/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2014-15 Eric Mario Rajiv Fonseca, C/o S. K. Kulkarni, 5, Parashuram Apts., 1616 Sadashiv Peth, Pune- 411030. PAN : AAKPF8692B Vs. ITO (IT)-4, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- 13, Pune [‘the CIT(A)’] dated 29.04.2019 for the assessment year 2014-15 confirming the penalty u/s 271A of the Income Tax Act, 1961 (‘the Act’). 2. At the outset, we find from perusal of the order of ld. CIT(A), the ld. CIT(A) had disposed of the appeal of the assessee ex-parte on merits. However, from reading of para 1.5 of the impugned Assessee by : Shri Gajanan Shendye Revenue by : Shri S. P. Walimbe Date of hearing : 19.05.2022 Date of pronouncement : 20.05.2022 ITA No.946/PUN/2019 2 order of ld. CIT(A), it is apparent that the ld. CIT(A) had issued only one notice of hearing i.e. notice of hearing dated 05.04.2019 to the appellant to attend the hearing on 12.04.2019. From this, it is obvious that the ld. CIT(A) had not granted sufficient opportunities to the appellant to represent the matter before him nor given reasonable amount of time to comply with the notice of hearing dated 05.04.2019. Thus, the order passed by the ld. CIT(A) is in gross of violation of principles of natural justice and the matter requires restoration to the file of the ld. CIT(A) to dispose of the appeal afresh after affording reasonable opportunity of hearing to the appellant. Thus, the grounds filed by the appellant stand partly allowed for statistical purposes. 3. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced on this 20 th day of May, 2022. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 20 th May, 2022. Sujeet ITA No.946/PUN/2019 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr.CCIT, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.