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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S.SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the Commissioner of Income-tax (Appeals)-7, Pune on 06-04-2018 in relation to the assessment year 2013-14.
There is a delay of 03 days in presenting the appeal before the Tribunal. The assessee has filed an affidavit in support of the condonation of delay. I am satisfied with such reasons. As such,
2 ITA No.1239/PUN/2018 Utopian Sugars Limited
the delay is condoned and the appeal is admitted for hearing on
merits.
I have heard both the sides and gone through the relevant
material on record. It is seen that the impugned order was
passed ex parte qua the assessee. The ld. AR stated that the ld. first appellate authority did not grant adequate opportunity to
present the case. In the given circumstances and without going
into the merits of the appeal, I set-aside the impugned order and
remit the matter to the file of the ld. CIT(A) for deciding the
appeal afresh as per law after allowing a reasonable opportunity
of hearing to the assessee.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 25th July, 2019.
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 25th July, 2019 सतीश
3 ITA No.1239/PUN/2018 Utopian Sugars Limited
आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-7, Pune 4. The Pr.CIT- 6, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार देशानुसार/ BY ORDER, देशानुसार देशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 24-07-2019 Sr.PS 2. Draft placed before author 24-07-2019 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. *