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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE – VIRTUAL COURT
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
This appeal by the assessee arises out of the order passed by the CIT(A)-12, Pune on 27-09-2017 in relation to the assessment year 2012-13.
The assessee, through ground no. 1, has, inter alia, 2. challenged the passing of the ex-parte order by the ld. CIT(A) without granting proper opportunity of hearing.
M/s. Zeal Infra projects pvt. Ltd.
We have heard the ld. DR through virtual hearing and gone through the relevant material on record. It is seen that the ld. CIT(A) dismissed the appeal of the assessee primarily for non- attendance. In view of the aforenoted facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of opportunity of hearing to the assessee, we are of the opinion that it would be just and fair if the impugned order is set- aside and 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 allowing a reasonable opportunity of hearing to the assessee. We order accordingly.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 25th June, 2020.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 25th June, 2020 Satish
M/s. Zeal Infra projects pvt. Ltd.
आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-12, Pune 4. The Pr. CIT, Central, Nagpur िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune गाड� फाईल / Guard file 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 25-06-2020 Sr.PS 2. Draft placed before author 25-06-2020 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/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. *