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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 order passed by the CIT(A)-1, Aurangabad on 30-03-2017 in relation to the assessment year 2009-10.
There is a delay of 29 days in presenting the appeal before the Tribunal. The assessee filed an affidavit dated 15-02-2019 explaining the reason for delay. I am satisfied
2 ITA No.1739/PUN/2017 Shri Chandraprakash Motilal Sharma
with the reason so given. Accordingly, the delay is condoned
and the appeal is admitted for disposal.
I have heard both the sides and perused the relevant
material on record. It is seen that the AO passed the order ex- parte qua the assessee. The ld. AR submitted that the AO did not give proper opportunity of hearing and decided the appeal
ex parte. In view of the foregoing facts, I am of the considered opinion that the ends of justice would meet
adequately if the impugned order is set-aside and the matter is
restored to the file of AO. I order accordingly and direct the
AO to make the assessment afresh as per law after allowing a
reasonable opportunity of being heard to the assessee.
In the result, the appeal is allowed for statistical
purposes.
Order pronounced in the Open Court on 20th February, 2019
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 20th February, 2019 सतीश
ITA No.1739/PUN/2017 Shri Chandraprakash Motilal Sharma
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)-1, Aurangabad 4. The Pr. CIT-1, Aurangabad िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 19-02-2019 Sr.PS 2. Draft placed before author 19-02-2019 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 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. *