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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S.SYAL, VP : These two appeals by the assessee arise out of the separate orders passed by the CIT(A)-4, Pune on 29-10-2018 in relation to the assessment year 2012-13 & 2013-14. Since common issue is raised in these appeals, I am therefore, proceeding to dispose them off by this consolidated order for the sake of convenience.
2 ITA Nos.1933 & 1934/PUN/2018 Dhanlaxmi Nagari Sahakari Patsanstha Ltd.,
I have heard both the sides and perused the relevant
material on record. It is seen that the ld. CIT(A) has passed
the orders ex-parte qua the assessee. The ld. AR submitted that the ld. CIT(A) did not give proper opportunity of hearing
and decided the appeals 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 orders are 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 appeals
afresh as per law after allowing a reasonable opportunity of
being heard to the assessee.
In the result, both the appeals are 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 Nos.1933 & 1934/PUN/2018 Dhanlaxmi Nagari Sahakari Patsanstha Ltd.,
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)-4, Pune 4. The Pr. CIT-3, 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. *