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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI D. KARUNAKARA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM :
This appeal preferred by the assessee emanates from the order of Ld. CIT(Appeals), Pune-5, Pune dated 09.01.2018 for the assessment year 2009- 10 as per following grounds of appeal on record:
“On facts and in law, 1. The learned CIT(A) erred in passing the ex-parte order without giving reasonable opportunity of hearing to the appellant.
2 ITA No. 723/PUN/2018 A.Y.2009-10
The learned CIT(A) failed to appreciate that appellant submitted a letter of adjournment on 28.08.2017 which was not granted to him without understanding the reason for the adjournment. 3. The learned CIT(A) failed to appreciate that he ought to have verified the reasons given by the appellant for seeking an adjournment before passing the ex-parte order. Therefore, the order passed by the Ld. CIT(A) may be set aside.
Without prejudice to above, on the merits, CIT(A):
a. has not appreciated all the facts regarding an addition of Rs.19,56,000/- made by the AO on the ground of disallowance of interest on ad-hoc basis. b. has erred in confirming the action of the AO of treating the income of the appellant at Rs. Nil as against the loss of Rs.53,36,600/- disclosed by the appellant Co. in the return of income. 5. The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal.”
On perusal of the grounds of appeal, the first ground of appeal states
that the Ld. CIT(Appeals) has erred in passing an ex-parte order without
giving reasonable opportunity to the assessee.
In view of the ground, the Ld. AR of the assessee, at the time of hearing,
filed an affidavit wherein it contains the reasons for which the assessee was
unable to appear before the Ld. CIT(Appeals). That on submission of the
same, the Ld. AR requested that one final opportunity may be provided to the
assessee and matter may be restored to the file of the Ld. CIT(Appeals) in view
of the adjudication of the legal rights and liabilities of the parties therein.
The Ld. DR conceded to the prayer of the Ld. AR of the assessee.
We have perused the case records and heard rival contentions and also
have given thoughtful consideration to the affidavit filed at the time of hearing
by the assessee stating reasons for which he did not appear before the Ld.
CIT(Appeals). It has also been prayed before us that the matter may be
3 ITA No. 723/PUN/2018 A.Y.2009-10
restored to the file of the Ld. CIT(Appeals) in view of the ex-parte order being passed. On perusal of the order of Ld. CIT(Appeals), we find that the contentions of the assessee is correct. The rights and liabilities of the parties are yet to be determined and adjudicated upon. Therefore, we set aside the order of the Ld. CIT(Appeals) and restore the matter back to his file for adjudication in compliance with the principles of natural justice.
In the result, appeal of the assessee is allowed for statistical purposes. 5.
Order pronounced on 07th day of February, 2019.
Sd/- Sd/- D. KARUNAKARA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 07th February, 2019. SB
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), Pune-5, Pune. 4. The Pr. CIT, Pune-4, 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. 723/PUN/2018 A.Y.2009-10
Date 1 Draft dictated on 06.02.2019 Sr.PS/PS 2 Draft placed before author 06.02.2019 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