RSA Number | 114224514 RSA 2019 |
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Assessee PAN | ABIPA3441N |
Bench | Pune |
Appeal Number | ITA 1142/PUN/2019 |
Duration Of Justice | 3 month(s) 24 day(s) |
Appellant | Mukesh Dayanand Agarwal,, Pune |
Respondent | Deputy Commissioner of Income-tax, Circle - 3,, Pune |
Appeal Type | Income Tax Appeal |
Pronouncement Date | 19-11-2019 |
Appeal Filed By | Assessee |
Order Result | Allowed |
Bench Allotted | SMC |
Tribunal Order Date | 19-11-2019 |
Date Of Final Hearing | 13-11-2019 |
Next Hearing Date | 13-11-2019 |
Last Hearing Date | 13-11-2019 |
First Hearing Date | 26-09-2019 |
Assessment Year | 2011-2012 |
Appeal Filed On | 26-07-2019 |
Judgment Text |
- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC PUNE . BEFORE SHRI D. KARUNAKARA RAO AM . / ITA NO.1142/PUN/2019 / ASSESSMENT YEAR : 2011-12 MUKESH DAYANAND AGARWAL B-4 KIRLOSKAR RESIDENCY ITI ROAD AUNDH PUNE-411007. PAN : ABIPA3441N . /APPELLANT VS. DCIT CIRCLE-3 PUNE. . / RESPONDENT / APPELLANT BY : SHRI SUHAS BORA / RESPONDENT BY : SHRI ABHIJIT CHAUDHURI / DATE OF HEARING : 13.11.2019 / DATE OF PRONOUNCEMENT: 19.11.2019 / ORDER PER D. KARUNAKARA RAO AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-13 PUNE DATED 25.04.2019 FOR THE ASSESSMENT YEAR 2011-12. 2. WITHOUT GOING TO THE GROUNDS OF APPEAL AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE BROUGHT MY ATTENTION TO THE APPELLATE ORDER MENTIONED THAT THE SAME IS AN EX-PARTE ORDER. FURTHER LD. COUNSEL MENTIONED THAT THE ASSESSEE FILED A LETTER BEFORE THE CIT(A) PRAYING FOR ADJOURNMENT OF THE CASE. HOWEVER THE CIT(A) DID NOT GRANT ANY ADJOURNMENT AND DECIDED THE APPEAL EX-PARTE . ON THESE FACTS LD. COUNSEL MADE A STATEMENT AT BAR THAT THIS TIME THE ASSESSEE WOULD MAKE PROPER REPRESENTATION BEFORE THE LOWER AUTHORITIES AND PLEADED FOR GRANT OF ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.1142/PUN/2019 - 2 - 3. CONSIDERING THE ABOVE FACTS AS WELL AS OBJECTION OF THE LD. DR FOR THE REVENUE I AM OF THE OPINION THAT THE RIGHT OF FILING THE APPEAL IS GRANTED BY THE STATUTE TO THE ASSESSEE-TAXPAYERS. IN THIS CASE THE ASSESSEE WANTED TO INVOKE THE SAID RIGHT AND PAID THE APPEAL FEES IN THIS REGARD CONVEYING HIS SERIOUSNESS OF PURSUING THE APPEAL. THE REASONS FOR NON-ATTENDANCE BEFORE THE LOWER AUTHORITIES ARE NOT WITH REASONS. THEREFORE I AM OF THE OPINION THAT AN OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE UNDER CONSIDERATION. ACCORDINGLY I REMAND ALL THE ISSUES RAISED BY THE ASSESSEE IN HIS APPEAL TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. THE CIT(A) SHALL GRANT A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 19 TH DAY OF NOVEMBER 2019. SD/- (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 19 TH NOVEMBER 2019. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-13 PUNE; 4. THE PR. CCIT PUNE; 5. - / DR SMC ITAT PUNE; 6. / GUARD FILE. / BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY / ITAT PUNE
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