Income Tax Appellate Tribunal - Pune
Hari Balkrishna Koli,, Panvel vs Income-Tax Officer, Ward - 2,, Panvel on 12 March, 2019
आयकर अपीऱीय अधिकरण पण
ु े न्यायपीठ एक-सदस्य मामऱा पण
ु े में
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "SMC", PUNE
सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष
BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM
आयकर अपीऱ सं. / ITA No.1558/PUN/2018
यििाारण वषा / Assessment Year : 2015-16
Hari Balkrishna Koli,
C/o Rajesh Jage & Co.,
Panvel - 410206 .... अऩीऱाथी/Appellant
PAN: APNPK2744M
Vs.
The Income Tax Officer,
Ward 2, Panvel .... प्रत्यथी / Respondent
अऩीऱाथी की ओर से / Appellant by : None
प्रत्यथी की ओर से / Respondent by : Shri M.K. Verma
सन
ु वाई की तारीख / घोषणा की तारीख /
Date of Hearing : 11.03.2019 Date of Pronouncement: 12.03.2019
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by the assessee is against the order of CIT(A)-2, Thane, dated 20.07.2018 relating to assessment year 2015-16 against order passed under section 143(3) of the Income-tax Act, 1961 (in short 'the Act').
2. Despite service of notice, none appeared on behalf of the assessee nor any application for adjournment was filed. On perusal of records, it transpires that the issue raised in the present appeal is the jurisdictional issue. Hence, we ITA No.1558/PUN/2018 2 Hari Balkrishna Koli proceed to decide the present appeal after hearing the learned Departmental Representative for the Revenue.
3. Further, the present appeal has been filed after delay of three days. Since the delay of three days is meager, the same is condoned.
4. The jurisdictional issue raised vide ground of appeal No.1 reads as under:-
"1. The learned CIT(A) erred on facts and in law in taking up the appeal when assessee was not able to furnish any written or oral submission which against natural law and justice. He ought to have given another opportunity to the assessee to make his submission."
5. On perusal of record and after hearing the learned Departmental Representative for the Revenue, the first issue which arises in the present appeal is against dismissal of appeal ex-parte by the CIT(A). Briefly, in the facts of the case, the assessee had furnished the return of income declaring total income of ₹ 10,73,190/-. The case of assessee was picked up for scrutiny. Thereafter, the Assessing Officer made an addition of ₹ 7,46,500/- as unexplained cash deposits in the hands of assessee. The assessee filed an appeal before the CIT(A). On perusal of the order of CIT(A), it transpires that the CIT(A) had given two opportunities and on third occasion, the assessee sought adjournment and the same has been allowed. However, on the next date of hearing, none appeared on behalf of assessee. Accordingly, the appeal was decided by CIT(A) ex-parte the assessee. The principles of natural justice demand that reasonable opportunity of hearing be provided to the assessee for putting forward its arguments. However, in the present set of facts, the appeal has been decided ex-parte the assessee without affording reasonable opportunity of hearing to the assessee. In view thereof, we restore the issue ITA No.1558/PUN/2018 3 Hari Balkrishna Koli back to the file of CIT(A), who shall afford reasonable opportunity of hearing to the assessee and decide the issue on merits. The assessee is also directed to appear before the CIT(A) and submit his case. The ground of appeal No.1 raised by assessee is thus, allowed for statistical purposes.
6. In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced on this 12th day of March, 2019.
Sd/- Sd/-
(ANIL CHATURVEDI) (SUSHMA CHOWLA)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक Dated : 12th March, 2019.
GCVSR
आदे श की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to :
1. अऩीऱाथी / The Appellant;
2. प्रत्यथी / The Respondent;
3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-2, Thane;
4. The Pr.CIT-2, Thane;
5. ु े, एक-सदस्य ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩण मामऱा / DR 'SMC', ITAT, Pune;
6. गार्ड पाईऱ / Guard file.
ु ार/ BY ORDER, आदे शािस सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune