The Income-tax Officer, Ward-5, Panvel v. Gordhan Singh Rajpuroghit
[Citation -2019-LL-0905-70]

Citation 2019-LL-0905-70
Appellant Name The Income-tax Officer, Ward-5, Panvel
Respondent Name Gordhan Singh Rajpuroghit
Court ITAT-Pune
Relevant Act Income-tax
Date of Order 05/09/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags non-appearance • ex-parte order • restoration of appeal
Bot Summary: PAN:AHZPR5946C / Respondent Assessee by : None Revenue by : Shri Pankaj Garg Date of Hearing : 05.09.2019 / Date of Pronouncement : 05.09.2019 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeals)-1, Aurangabad dated 23.01.2017 for the assessment year 2009-10 as per the grounds of appeal on record. The Ld. DR further submitted that though several opportunities were given to the assessee, the fact remains that on merits, rights and liabilities of the Revenue as well as the assessee still remains to be ascertained. In view of the matter, the Ld. DR prayed that the matter may be restored back to the file of Ld. CIT(Appeals) for re-adjudication. There were several opportunities provided to the assessee but those opportunities were not availed of by the assessee and therefore, the Ld. CIT(Appeals) decided the appeal based on material available on records. In his own order, he has mentioned that even merits/materials available on record, the assessee has failed to file necessary documents/details in support of its case. Keeping in mind the fact that the spirit of income tax legislation is welfare legislation, in the interest of justice, we set aside the order of the Ld. CIT(Appeals) and remit the matter back to his file for fresh adjudication on merits in compliance with the principles of natural justice. 4 ITA No. 1015/PUN/2017 A.Y.2009-10 Date 1 Draft dictated on 05.09.2019 Sr.PS/PS 2 Draft placed before author 05.09.2019 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.


IN INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA No.1015/PUN/2017 Assessment Year : 2009-10 Income Tax Officer, Ward-5, Panvel, Raigad. Appellant / V/s. Shri Gordhan Singh Rajpuroghit, Prop. Of M/s. Shripal Steel & Alloys, A-603, Shree Shivsahnkar, Plot No.32 to 35, Sector-34, Kamothe, Dist. Raigad-410 209. PAN:AHZPR5946C / Respondent Assessee by : None Revenue by : Shri Pankaj Garg Date of Hearing : 05.09.2019 / Date of Pronouncement : 05.09.2019 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by Revenue emanates from order of Ld. CIT(Appeals)-1, Aurangabad dated 23.01.2017 for assessment year 2009-10 as per grounds of appeal on record. 2 ITA No. 1015/PUN/2017 A.Y.2009-10 2. In this case, assessee was not present at time of hearing before us nor any Authorized Representative was present on his behalf. That being Revenue s appeal, Ld. DR invited our attention to order passed by Ld. CIT(Appeals) and submitted that it is ex-parte order. Ld. DR further submitted that though several opportunities were given to assessee, fact remains that on merits, rights and liabilities of Revenue as well as assessee still remains to be ascertained. In view of matter, Ld. DR prayed that matter may be restored back to file of Ld. CIT(Appeals) for re-adjudication. 3. We have perused case records and analyzed facts and circumstances in this case. We observe that order passed by Ld. CIT(Appeals) is ex-parte order. There were several opportunities provided to assessee but those opportunities were not availed of by assessee and therefore, Ld. CIT(Appeals) decided appeal based on material available on records. However, in his own order, he has mentioned that even merits/materials available on record, assessee has failed to file necessary documents/details in support of its case. In effect, adjudication on merits still remains to be completed. Though we appreciate that ample opportunity was provided to assessee. However, keeping in mind fact that spirit of income tax legislation is welfare legislation, in interest of justice, we set aside order of Ld. CIT(Appeals) and remit matter back to his file for fresh adjudication on merits in compliance with principles of natural justice. 3 ITA No. 1015/PUN/2017 A.Y.2009-10 4. In result, appeal of Revenue is allowed for statistical purposes. Order pronounced on 05th day of September, 2019. Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / Pune; / Dated : 05th September, 2019. SB / Copy of Order forwarded to : 1. / Appellant. 2. / Respondent. 3. CIT(Appeals)-1, Aurangabad. 4. Pr. CIT-2, Thane. 5. , , , / DR, ITAT, B Bench, Pune. 6. / Guard File. // True Copy // / BY ORDER, / Private Secretary , / ITAT, Pune. 4 ITA No. 1015/PUN/2017 A.Y.2009-10 Date 1 Draft dictated on 05.09.2019 Sr.PS/PS 2 Draft placed before author 05.09.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to 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 file goes to Head Clerk 10 Date on which file goes to A.R 11 Date of dispatch of order Income-tax Officer, Ward-5, Panvel v. Gordhan Singh Rajpuroghit
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