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Income Tax Appellate Tribunal, “SMC” 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)-4, Pune dated 29.01.2019 for the assessment year 2007-08 as per the grounds of appeal on record.
The Ld. AR of the assessee submitted that the Ld.CIT(Appeals) has passed an ex-parte order wherein the rights and liabilities of the parties herein
2 ITA No.495 /PUN/2019 A.Y.2007-08
were not adjudicated upon. The Ld. CIT(Appeals) dismissed the appeal of the
assessee for want of prosecution by the assessee and based on materials
available on record. The Ld. AR further submitted reasons for non appearance
which were not deliberate but were only circumstantial. The Ld. AR of the
assessee prayed that an opportunity may be given so that the assessee can
represent his case on merits before the Ld. CIT(Appeals).
The Ld. DR conceded to the request of the Ld. AR.
We have perused the case records and heard the rival contentions. We
find that the Ld.CIT(Appeals) has passed an ex-parte order dismissing the
appeal so filed by the assessee for non prosecution by the assessee considering
the documents available on record. That the rights and liabilities of the parties
herein are yet to be determined. In the interest of justice, we set aside the order
of the Ld. CIT(Appeals) and restore the matter back to his file for adjudication
in conformity with the principles of natural justice. At the same time, we direct
the assessee to present himself with relevant documentary evidences to
represent the case on merits before the Ld. CIT(Appeals) immediately on receipt
of this order. Any service of notice is dispensable.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 29th day of April, 2019.
Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 29th April, 2019. SB
3 ITA No.495 /PUN/2019 A.Y.2007-08
आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals)-4, Pune. 4. The Pr. CIT-3, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.
4 ITA No.495 /PUN/2019 A.Y.2007-08
Date 1 Draft dictated on 29.04.2019 Sr.PS/PS 2 Draft placed before author 29.04.2019 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