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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI R.S.SYAL, VP & 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)-13, Pune dated 25.09.2017 for the assessment year 2009-10 as per grounds of appeal on record.
The Ld. AR of the assessee submitted that the Ld.CIT(Appeals) has passed an ex-parte order wherein the rights and liabilities of the parties
2 ITA No.138 /PUN/2018 A.Y.2009-10
herein were not adjudicated upon. The Ld. CIT(Appeals) dismissed the appeal
of the assessee for want of prosecution by the assessee and based on
materials available on record. The Ld. AR of the assessee prayed that an
opportunity may be given to the assessee so that he can represent his case
on merits before the Ld. CIT(Appeals).
The Ld. DR conceded to the request of the Ld. AR.
We have perused the case records and heard the rival contentions. We
find that the Ld.CIT(Appeals) has passed an ex-parte order dismissing the
appeal so filed by the assessee for non prosecution by the assessee
considering the documents available on record. That the rights and liabilities
of the parties herein are yet to be determined. In the interest of justice, we
set aside the order of the Ld. CIT(Appeals) and restore the matter back to his
file for adjudication in conformity with the principles of natural justice. At
the same time, we direct the assessee to present himself with relevant
documentary evidences to represent the case on merits before the Ld.
CIT(Appeals) immediately on receipt of this order. Any service of notice is
dispensable.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 18th day of March, 2019.
Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 18th March, 2019. SB
3 ITA No.138 /PUN/2018 A.Y.2009-10
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)-13, Pune. 4. The Pr. CIT-3, 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.138 /PUN/2018 A.Y.2009-10
Date 1 Draft dictated on 18.03.2019 Sr.PS/PS 2 Draft placed before author 18.03.2019 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