Uttam Laxman Jadhav, Pune V. Income-tax Officer, Pune

ITA 976/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2005 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 976 /PUN/20 17 / ASSESSMENT YEAR : 2007 - 08 SHRI UTTAM LAXMAN JADHAV, VRINDAVAN PLOT NO.347, MAHARASHTRA COLONY, INDRAYANI NAGAR, BHOSARI, PUNE - 411 026. PAN : AEBPJ0604A ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 8(2), PUNE. / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI SUDHENDU DAS. / DATE OF HEARING : 0 5 .0 9 .2019 / DATE OF PRONOUNCEMENT : 05 .0 9 .2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 9, PUNE DATED 11.01.2017 FOR THE ASSESSMENT YEAR 2007 - 08 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 976 /PUN/20 17 A.Y. 2007 - 08 2. THERE WAS NO APPEARANCE BY THE ASSESSEE AT THE TIME OF HEARING BEFORE US NOR ANY AUTHORIZED REPRESENTATIVE WAS PRESENT ON HIS BEHALF. THE APPEAL WAS HEARD TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD. DR. 3. AT THE OUTSET, THE LD. DR SUBMITTED THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER. THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN HAVE NOT BEEN ADJUDICATED ON MERITS. THE LD. DR, THEREFORE, SUBMITTED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(APPEALS) FOR R E - ADJUDICATION. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE SUBMISSION OF LD. DR. WE HAVE ALSO PERUSED THE ORDER OF THE FIRST APPELLATE AUTHORITY WHICH IS AN EX - PARTE ORDER . THE ASSESSEE WAS NOT PRESENT AT THE TIME OF HEARING NOR HE WAS REPRESENTED BY ANY AUTHORIZED REPRESENTATIVE BEFORE US. HOWEVER, KEEPING IN MIND THE FACT THAT THE SPIRIT OF INCOME TAX LEGISLATION IS WELFARE LEGISLATION, I N THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF LD. CIT(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRO NOUNCED O N 05 TH DAY OF SEPTEMBER , 201 9 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 05 TH S EPTEMBER , 2019 . SB 3 ITA NO. 976 /PUN/20 17 A.Y. 2007 - 08 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 9, PUNE. 4. THE PR. CIT - 5, PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. // TRUE C O P Y // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 976 /PUN/20 17 A.Y. 2007 - 08 DATE 1 DRAFT DICTATED ON 05 .0 9 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 05 .0 9 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER