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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI VIKAS AWASTHY, JM
आदेश / ORDER
PER VIKAS AWASTHY, JM :
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Pune dated 20-04-2018 for the assessment year 2009-10.
2 ITA No.1130/PUN/2018, A.Y. 2009-10
Shri P.S. Shingte appearing on behalf of assessee submitted at the outset that the Commissioner of Income Tax (Appeals) in ex-parte proceedings has decided the appeal. The ld. AR pointed that the assessee had filed a letter seeking adjournment. However, the appeal of assessee was decided at the back of assessee in violation of principles of natural justice.
On the other hand, Shri Rajesh Gawali representing the Department submitted that several notices were issued to the assessee. Despite service of notices, none appeared on behalf of the assessee to represent the case. Thereafter, the ld. AR of assessee sought adjournment on various dates and delayed the hearing of appeal. The Commissioner of Income Tax (Appeals) had no other option but to decide the appeal in ex-parte proceedings.
We have heard the submissions made by representatives of rival 4. sides and have perused the orders of authorities below. A perusal of impugned order reveals that several notices were issued to the assessee, no one attended the proceedings. However, it is not emanating from the impugned order whether notices were served on the assessee or not. Finally, in response to notice dated 25-07-2017, the assessee responded through e-mail and sought adjournment and thereafter, on various dates i.e. 03-10-2017, 14-12-2017 and 27-02-2018 the hearing of appeal was adjourned at the request of assessee. No one appeared before the Commissioner of Income Tax (Appeals) on 09-04-2018. This shows that the assessee was also not seriously pursuing his appeal before the Commissioner of Income Tax (Appeals). Taking into consideration entirety
3 ITA No.1130/PUN/2018, A.Y. 2009-10
of facts and principles of natural justice, we deem it appropriate to restore this appeal back to the file of Commissioner of Income Tax (Appeals) for de novo consideration after affording reasonable opportunity of hearing to the assessee, in accordance with law. The assessee is also directed to appear before the First Appellate Authority and co-operate in the appellate proceedings. The appeal of assessee is allowed for statistical purposes on the terms aforesaid.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced on Tuesday, the 15th day of January, 2019.
Sd/- Sd/- (R.S. Syal) (Vikas Awasthy) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 15th January, 2019 GCVSR आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A)-3, Pune 3. 4. The Pr. Commissioner of Income Tax-2, Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “एक-सदस्य मामऱा” बेंच, 5. ऩुणे / DR, ITAT, “SMC” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधचव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune