Rajesh Sheshram Choudhary, Pune V. Income Tax Officer, Pune

MA 15/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2084 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-09-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Non compliance; Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER M.A. NO. 15 /PUN/ 2020 ( ARISING OUT OF ITA NO. 751/PUN/2017 ) / ASSESSMENT YEAR : 2012 - 13 SHRI RAJESH SHESHARAM CHOUDHA RY, PLOT NO.1, MAHATMA SOCIETY, S. NO.62/65, KOTHRUD, PUNE - 411 038 PAN : AKKPC9094Q .. /APPLICANT / V/S. THE INCOME TAX OFFICER, WARD 3(4), PUNE. / RESPONDENT A SSESSEE BY : SHRI PRAYAG JHA REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 0 4 . 12 .2020 / DATE OF PRONOUNCEMENT : 04 . 12 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE U/S.254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AGAINST ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, PUNE DATED 28.08.2018 ALO NG WITH SWORN AFFIDAVIT BEFORE NOTARY PUBLIC, GOVERNMENT OF INDIA. 2 M A NO. 15 /PUN/20 20 A.Y. 2012 - 13 2. THE CRUX OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE ORDER PASSED BY THE TRIBUNAL, SMC BENCH IN ITA NO.751/PUN/2017 D ATED 28.08.2018 WAS EX - PARTE . THE ASSESS EE IN THE AFFIDAVIT HAS SUBMITTED THAT THE NOTICES OF HEARING OF FIXING APPEAL ON 10.05.2018 AND AGAIN ON 16.0 8.2018 WERE NOT PROPERLY SERVED ON HIM. THEREFORE, NON - COMPLIANCE TO THESE NOTICES WAS NOT INTENTIONAL OR DELIBERATE. UNDER THESE CIRCUMSTANCES, THE LD. AR OF THE ASSESSEE HAS PRAYED THAT THE EX - PARTE ORDER DATED 28.08.2018 MAY BE RECALLED AND RE - FIXED THE MATTER FOR ADJUDICATION IN THE INTEREST OF JUSTICE. 3. THE LD. DR ADMITTED TO THESE FACTS ON RECORD AND SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RE - CALLED WI THIN THE P U RV IEW OF RULE 24 OF THE INCOME TAX RULES, 1963 . 4. HAVING HEARD THE PARTIES HEREIN AND GOING THROUGH THE RELEVANT DOCUMENTS ON RECORD S ALONG WITH AFFIDAVIT FILED, WE OBSERV E THA T ORDER OF THE TRIBUNAL WAS PASSED EX - PARTE AND IN THE AFFIDAVIT THE REASONS SUBMITTED BY THE ASSESSEE WERE THAT HEARING NOTICES WERE NOT PROPERLY SERVED ON HIM. T H US, NON COMPLIANCE BEFORE THE TRIBUNAL WAS NOT INTENTIONAL OR DELIBERATE. THEREFORE, WE ARE OF THE CONSIDERED VIEW, IN THE INTEREST OF JUSTICE AND AS PER RULE 24 OF THE INCOME TAX RULES, 1963 , THE ORDER OF THE TRIBUNAL DATED 28.08.2018 IS SET ASIDE AND RECALL ED THE SAME FOR RE - ADJU D I C ATION ON MERITS. 5. THE REGISTRY IS DIRECTED TO RE - FIX THE MATTER ON 13.01.2021 . THAT AT THE SAME TIME, THE ASSESSEE IS DIRECTED TO BE PRESENT EITHER PERSONALLY OR THROUGH AUTHO RIZED REPRESENTATIVE ON TH E GIVEN DATE AS ALREADY INTIMATED TO HIM ON THIS DATE OF HEARING WITH NECESSARY DOCUMENTS/EVIDENCES TO REPRESENT HIS CASE ON MERITS. THIS IS THE FINAL OPPORTUNITY GIVEN TO THE A SSESSEE . SIN CE 3 M A NO. 15 /PUN/20 20 A.Y. 2012 - 13 P ARTIES HEREIN BEING INTIMATED REGARDING THE DATE OF HEARING , ISSUANCE OF SEPARATE NOTICE OF HEARING IS DISPENSED WITH. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRO NOUNCED ON 04 TH DAY OF DECEMBER , 20 20 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 04 TH DECEMBER , 2020. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 2, PUNE. 4. THE PR. CIT - 2, PUNE. 5 . , , , / DR, ITAT, SMC BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 M A NO. 15 /PUN/20 20 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 0 4 . 12 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 04 . 12 .2020 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