GAFARKHAN AMIRKHAN PATHAN,,LATUR vs. INCOME-TAX OFFICER, WARD - 2,, LATUR

आयकर अपीलीय अिधकरण, पुणे �यायपीठ “एक-सद�य मामला” पुणे म� IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.1698/PUN/2018 िनधा�रण वष� / Assessment Year : 2010-11 Gafarkhan Amirkhan Pathan, Labour Colony, Madane Nagar, Latur- 413512. .......अपीलाथ� / Appellant PAN : BRDPP4480N बनाम / V/s. ITO, Ward- 2, ……��यथ� / Respondent Latur. आयकर अपील सं. / ITA No.1699/PUN/2018 िनधा�रण वष� / Assessment Year : 2010-11 Hayatkhan Amirkhan Pathan, Labour Colony, Madane Nagar, Latur- 413512. .......अपीलाथ� / Appellant PAN : BRDPP4481P बनाम / V/s. ITO, Ward- 2, ……��यथ� / Respondent Latur. आयकर अपील सं. / ITA No.1700/PUN/2018 िनधा�रण वष� / Assessment Year : 2010-11 Tajkhan Amirkhan Pathan, Labour Colony, Madane Nagar, Latur- 413512. .......अपीलाथ� / Appellant PAN : BRDPP4419B बनाम / V/s. ITO, Ward- 2, ……��यथ� / Respondent Latur. Assessee by : Shri Pramod Jadhav Revenue by : Shri M. K. Verma

2 ITA Nos.1698, 1699 & 1700/PUN/2018 सुनवाई क� तारीख / Date of Hearing : 06.02.2019 घोषणा क� तारीख / Date of Pronouncement : 07.02.2019 आदेश / ORDER PER D. KARUNAKARA RAO, AM: There are three appeals under consideration. All these appeals relate to the same group of family filed with common grounds of appeal for the assessment year 2010-11. 2. Without going to the grounds of appeal, at the outset, ld. Counsel for the assessee brought our attention to the assessment orders mentioned that the same are ex-parte orders made u/s 144 r.w.s. 147 of the Act. Further, he mentioned that the assessees could not appear before the CIT(A) with justifiable reasons, therefore, the appeals were adjudicated ex-parte. On these facts, ld. Counsel made a statement at Bar that this time the assessee will make proper representation before the lower authorities and pleaded for grant of one more opportunity of being heard to the assessees. 3. Considering the above facts as well as objection of the ld. DR for the Revenue, we are of the opinion that the right of filing the appeal is granted by the Statute to the assessee-taxpayers. In this case, the assessees want to invoke the said right and paid the appeal fees in this regard conveying their seriousness of pursuing the issues in the appeals. Therefore, we are of the opinion that an opportunity should be granted to the assessees under consideration. Accordingly, we remand all the issues raised by the assessees in their respective appeals to the file of the Assessing Officer for fresh adjudication. The Assessing Officer shall grant a reasonable opportunity of

3 ITA Nos.1698, 1699 & 1700/PUN/2018 being heard to the assessees. Accordingly, the grounds raised by the assessees in all the three appeals are allowed for statistical purposes. 4. In the result, all the three appeals of the respective assessees are allowed for statistical purposes.

Order pronounced on 07th February, 2019. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (D. KARUNAKARA RAO) �याियक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 07th February, 2019 Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-2, Aurangabad; 4. The CCIT, Nashik; िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “एक-सद�य मामला” 5. / DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.