Ganesh Shriram Phalle v. The Income-tax Officer, Ward – 9(5), Pune
[Citation -2019-LL-0826-108]
| Citation | 2019-LL-0826-108 |
|---|---|
| Appellant Name | Ganesh Shriram Phalle |
| Respondent Name | The Income-tax Officer, Ward – 9(5), Pune |
| Court | ITAT-Pune |
| Relevant Act | Income-tax |
| Date of Order | 26/08/2019 |
| Assessment Year | 2012-13 |
| Judgment | View Judgment |
| Keyword Tags | principles of natural justice • restoration of appeal • medical certificate • ex-parte order • non-appearance |
| Bot Summary: | Shri Sunil Ganoo appearing on behalf of the assessee submitted at the outset that the impugned order is passed by the Commissioner of Income Tax in an ex-parte proceedings. The assessee could not appear before the First Appellate Authority as the daughter of assessee was critically ill during that period. We have heard the submissions made by representative of rival sides on the preliminary ground of restoration of appeal to the file of Commissioner of Income Tax and have perused the orders of authorities below. The assessee has filed medical certificate to show medical exigencies for none appearance of the assessee before the First Appellate Authority. Taking into consideration entirety of facts and in the interest of justice, we deem it appropriate to restore this appeal to the file of Commissioner of Income Tax for de-novo adjudication after affording reasonable opportunity of hearing to the assessee, in accordance 3 ITA No. 906/PUN/2017, A.Y. 2012-13 with law. The assessee is directed to appear before the Commissioner of Income Tax either in person or through Authorized Representative without fail. In the result, the impugned order is set aside and the appeal of assessee is allowed for statistical purpose. |