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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI ANIL CHATURVEDI, AM & SHRI VIKAS AWASTHY, JM
आदेश / ORDER
PER VIKAS AWASTHY, JM
These two appeals by the assessee are directed against the order of Commissioner of Income Tax (Appeals) – 7, Pune for the Assessment Years 2009-10 and 2011-12, respectively. Both the impugned orders are of even date i.e. 03.05.2018.
Since the issue raised in both the appeals is similar, these appeals are heard together and are disposed off vide this common order.
2 ITA Nos.1281 &1282/PUN/2018 A.Ys. 2009-10 & 2011-12
Shri Rohit Tapadiya appearing on behalf of the assessee submitted
at the outset that the impugned orders have been passed in an ex-parte
proceedings. The notice of the appeals was never served on the assessee as
the assessee had shifted to the new premises. The Ld. AR submitted that
an opportunity may be granted to the Assessee to present the merits of
case before the First Appellate Authority.
On the other hand, Shri Rajesh Gawali representing the Department
submitted that notice of the appeals were sent to the assessee on the
address mentioned in Form No. 35. The assessee never intimated his fresh
/ new address by filing revised Form No. 35, therefore, the action of
Commissioner of Income Tax (Appeals) in passing ex-parte order cannot be
faulted.
Both sides heard. Orders of the Authorities below perused. The
addition in both the assessment years under appeal has been made on
account of bogus purchases. A perusal of the impugned order shows that
notice of hearing of the appeal was sent to the assessee, however, it is not
emanating from the impugned orders that the notice was ever served on
the Assessee. The Commissioner of Income Tax (Appeals) has confirmed
the addition made by AO in an ex-parte proceedings. It is a well settled
principle of natural justice that no one should be condemned unheard and
fair opportunity should be given to the parties to the lis. Without
commenting on the merits of the addition, we deem it appropriate to
restore this appeal back to the file of Commissioner of Income Tax
(Appeals) for deciding the issue afresh after allowing reasonable
opportunity of hearing to the assessee / appellant, in accordance with law.
3 ITA Nos.1281 &1282/PUN/2018 A.Ys. 2009-10 & 2011-12
Since in both the Assessment Years i.e. AY 2009-10 and 2011-12, the impugned orders have been passed at the back of the assessee / appellant, the impugned orders are set aside and the appeals of the assessee are allowed for statistical purpose.
In the result, appeals are allowed for statistical purpose.
Order pronounced on Tuesday, the 22nd day of January, 2019.
Sd/- Sd/- (ANIL CHATURVEDI) (VIKAS AWASTHY) लेखा सद�य/ACCOUNTANT MEMBER �या�यक सद�य/JUDICIAL MEMBER पुणे/ Pune; �दनांक/ Dated : 22nd January, 2019 Bidhan आदेश क� ��त�ल�प अ�े�षत/ Copy of the Order forwarded to : अपीलाथ�/ The Appellant. 1. ��यथ�/ The Respondent. ��यथ�/ The Respondent. 2. 2. 3. The Commissioner of Income Tax(Appeals)-7, Pune. 4. The Commissioner of Income Tax -6, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य मामला” ब�च, 5. पुणे/ DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल/ Guard File. 6.
//True Copy// आदेशानुसार/ BY ORDER,
�नजी स�चव / Private Secretary आयकरअपील�यअ�धकरण, पुणे/ ITAT, Pune.