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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI ANIL CHATURVEDI, AM & SHRI VIKAS AWASTHY, JM
आयकर अऩीऱीय अधधकरण “एक-सदस्य मामऱा” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM
आयकर अऩीऱ सं. / ITA Nos. 1306 & 1307/PUN/2018 ननधाारण र्वर्ा / Assessment Years : 2009-10 & 2011-12
Dhairyasheel Pralhad Pawar 249/1/22A, Nagala Park, Kolhapur. PAN : ALFPP4738C .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income-tax, Central Circle, Kolhapur. ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Rajesh Gawali
सुनवाई की तारीख / Date of Hearing : 22.01.2019 घोषणा की तारीख / Date of Pronouncement : 25.01.2019 आदेश / ORDER PER VIKAS AWASTHY, JM
These two appeals have been filed by the assessee against the orders of Commissioner of Income Tax (Appeals)-11, Pune for the Assessment years 2009-10 and 2011-12, respectively. Both the impugned orders are of even date i.e. 14.06.2018.
A perusal of the impugned orders show that the Commissioner of Income Tax (Appeals) has passed the orders confirming additions in an ex-parte proceedings. The notice of hearing of the appeals was sent to the assessee twice. Neither the assessee, nor authorised representative of the assessee attended the hearing of the appeals before the First Appellate Authority.
2 ITA Nos.1306 & 1307/PUN/2018 A.Ys. 2009-10 & 2011-12
It is a well settled principle of natural justice that nobody should be condemned unheard. Taking into consideration entire facts of the case and in the interest of justice, without commenting on the merits of the addition, we deem it appropriate to restore these appeals back to the file of Commissioner of Income Tax (Appeals) for deciding the grounds raised in the appeals afresh after affording reasonable opportunity of hearing to the assessee, in accordance with law.
The assessee is also directed to appear before the Commissioner of Income Tax (Appeals) and cooperate in the appellate proceedings.
In the result, impugned orders are set aside and both the appeals of assessee are allowed for statistical purpose.
Order pronounced on Friday, the 25th day of January, 2019.
Sd/- Sd/- (ANIL CHATURVEDI) (VIKAS AWASTHY) ऱेखा सदस्य/ACCOUNTANT MEMBER न्याययक सदस्य/JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 25th January, 2019 Bidhan आदेश की प्रनतलऱवऩ अग्रेवर्त / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The Commissioner of Income Tax(Appeals)-11, Pune. 4. The Pr. Commissioner of Income Tax (Central), Pune. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, “एक-सदस्य मामऱा” बेंच, 5. ऩुणे / DR, ITAT, “SMC” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6.
//True Copy// आदेशानुसार / BY ORDER,
यनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.