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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, 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/2017 A.Y.2007-08
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.
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 re- adjudication.
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, in 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.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 05th day of September, 2019.
Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 05th September, 2019. SB
3 ITA No. 976/PUN/2017 A.Y.2007-08
आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals)-9, Pune. 4. The Pr. CIT-5, Pune. , आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.
4 ITA No. 976/PUN/2017 A.Y.2007-08
Date 1 Draft dictated on 05.09.2019 Sr.PS/PS 2 Draft placed before author 05.09.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 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