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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)-8, Pune on 24-09-2018 in relation to the assessment year 2011-12.
There is delay of four days in presenting the appeal before the Tribunal. The assessee has filed an affidavit explaining the reason for the delay. I am satisfied with the
2 ITA No.1900/PUN/2018 Shri Shivaji T. Kasale
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 ld. CIT(A) has passed
the order ex-parte qua the assessee. The ld. AR submitted that the CIT(A) 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 CIT(A). I order accordingly
and direct the ld. CIT(A) to decide the appeal 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.1900/PUN/2018 Shri Shivaji T. Kasale
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. आयकर आयु�(अपील) / 3. The CIT (Appeals)-8, Pune 4. The Pr. CIT-5, Pune ि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. *