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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)-3, Pune dated 05.03.2018 for the assessment year 2006-07 as per grounds of appeal on record.
At the time of hearing the Ld. AR of the assessee submitted that the order passed by the Ld. CIT(Appeals) is an ex-parte order. The rights and liabilities of the parties herein are yet to be determined. The Ld. AR further
2 ITA No. 737/PUN/2018 A.Y.2006-07
submitted that the assessee is a salaried person however, do not have
adequate knowledge regarding legal procedure under the Act and neither was
advised by any professional person and this resulted in the continuous
absence of the assessee at the time of hearing as called for by the Ld.
CIT(Appeals). This absence is neither deliberate nor the assessee has any
intention to delay the proceedings. It is just that the assessee was legally less
privileged in knowledge and awareness for which the absence has taken
place. The Ld. AR therefore, requested that final opportunity may be provided
to the assessee so that they can represent their case on merits before the
Revenue Authorities.
The Ld. DR fairly conceded to the request made by the Ld. AR .
We have perused the case records and heard the rival contentions. On
perusal of the order of Ld. CIT(Appeals), we find that since it is an ex-parte
order, rights and liabilities of the parties are not adjudicated upon and they
remain to be determined. In view of the matter, we set aside the order of the
Ld. CIT(Appeals) and restore the matter to the file of the Assessing Officer for
adjudication after providing reasonable opportunity of hearing to the
assessee.
In the result, appeal of the assessee is allowed for statistical purposes. 5.
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. 737/PUN/2018 A.Y.2006-07
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)-3, Pune. 4. The Pr. CIT-2, 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. 737/PUN/2018 A.Y.2006-07
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