Kingspan Insulation Pvt.Ltd., Pune v. Deputy Commissioner of Income-tax, Circle - 14,, Pune

ITA 501/PUN/2018 | 2014-2015
Pronouncement Date: 13-05-2021 | Result: Allowed

Appeal Details

RSA Number 50124514 RSA 2018
Assessee PAN AAFCP7008K
Bench Pune
Appeal Number ITA 501/PUN/2018
Duration Of Justice 3 year(s) 1 month(s) 23 day(s)
Appellant Kingspan Insulation Pvt.Ltd., Pune
Respondent Deputy Commissioner of Income-tax, Circle - 14,, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 13-05-2021
Appeal Filed By Assessee
Tags exparte back to cita
Order Result Allowed
Bench Allotted B
Tribunal Order Date 13-05-2021
Last Hearing Date 01-04-2021
First Hearing Date 01-04-2021
Assessment Year 2014-2015
Appeal Filed On 20-03-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI JUDICIAL MEMBER . / ITA NO.501/PUN/2018 / ASSESSMENT YEAR : 2014-15 KINGSPAN INSULATION PVT.LTD. GAT NO.457 GLOBAL INDUSTRIAL PARK VILLAGE SHINDEWADI PUNE 412 801 PAN : AAFCP7008K VS. DCIT CIRCLE-14 PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER DATED 30-11-2017 PASSED BY THE CIT(A)-7 PUNE IN RELATION TO THE ASSESSMENT YEAR 2014-15. 2. THE APPEAL IS TIME BARRED BY 18 DAYS. THE ASSESSEE HA S FILED AN AFFIDAVIT CITING REASONS FOR THE DELAY. WE ARE SATISFIE D WITH THE SAME. THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING ON MERITS. ASSESSEE BY NONE REVENUE BY SHRI VITTHAL BHOSALE DATE OF HEARING 13-05-2021 DATE OF PRONOUNCEMENT 13-05-2021 ITA NO.501/PUN/2018 KINGSPAN INSULATION PVT. LTD. 2 3. WE HAVE HEARD THE LD. DR THROUGH VIRTUAL HEARING AND GO NE THROUGH THE RELEVANT MATERIAL ON RECORD. THERE IS NO APP EARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. IT IS SEEN THA T THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE THE ASSESSEE . IN VIEW OF THE AFORENOTED FACTS OBTAINING IN THE EXTANT CASE AND THE LD. DR NOT RAISING ANY SERIOUS OBJECTION TO THE GRANTING OF AN OTHER OPPORTUNITY OF HEARING TO THE ASSESSEE WE ARE OF THE OPIN ION THAT IT WOULD BE JUST AND FAIR IF THE IMPUGNED ORDER IS SET-ASIDE A ND THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEAL AFRESH ON MERITS AS PER LAW AFTER A LLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE OR DER ACCORDINGLY. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MAY 2021. SD/- SD/- ( S.S. VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 13 TH MAY 2021 ITA NO.501/PUN/2018 KINGSPAN INSULATION PVT. LTD. 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-7 PUNE 4. 5. 6. THE PCIT-6 PUNE DR ITAT B BENCH PUNE / GUARD FILE. / BY ORDER // TRUE COPY // SENIOR P RIVATE SECRETARY / ITAT PUNE DATE 1. DRAFT DICTATED ON 13-05-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 13-05-2021 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. *