Janata Sahakari Bank Ltd, Solapur V. Income-tax Officer, Ward - 1, Solapur

ITA 972/PUN/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7612 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-02-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . ., . / ITA NO. 887/PUN/2018 / ASSESSMENT YEAR : 2009-10 JANATA SAHAKARI BANK LTD., GANDHI CHOWK, KURUDWADI, SOLAPUR 413208 PAN : AAAAJ 0251F VS. ITO, WARD-2(2), SOLAPUR (APPELLANT) (RESPONDENT) . / ITA NO. 972/PUN/2018 / ASSESSMENT YEAR : 2013-14 JANATA SAHAKARI BANK LTD., GANDHI CHOWK, KURUDWADI, SOLAPUR 413208 PAN : AAAAJ 0251F VS. ITO, CIRCLE-1, SOLAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE TWO APPEALS BY THE ASSESSEE ARISE OUT OF THE SEPARA TE EX PARTE ORDERS PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-7, PUNE, FOR THE ASSESSMENT YEARS 2009-10 AND 2013- 14 COMMONLY DATED 15-03-2018. APPELLANT BY MS. JYOTI SINGH RESPONDENT BY SHRI VISHWAS MUNDE DATE OF HEARING 24-07-2019 DATE OF PRONOUNCEMENT 25-07-2019 ITA NOS.887 & 972/PUN/2018 JANATA SAHAKARI BANK LTD. 2 2. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS SEEN THAT THE IMPUGNED ORDERS WERE PASSED EX PARTE QUA THE ASSESSEE. THE LD. AR SUBMITTED THAT NO PROPER OPPORTUNITY OF HEARING WAS GIVEN BY THE LD. CIT(A). IN THE GIVEN CIRCUMSTANCES AND WITHOUT GOING INTO THE MERITS OF TH E APPEALS, I SET-ASIDE THE IMPUGNED ORDERS AND REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEALS AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 25 TH JULY, 2019 ITA NOS.887 & 972/PUN/2018 JANATA SAHAKARI BANK LTD. 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-7, PUNE 4. THE PR.CIT- 6, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 24-07-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 24-07-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -- JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -- JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *