AMOL VIJAY KARNAWAT,PUNE V. ITO, WARD-8(1), PUNE, PUNE

ITA 250/PUN/2025

AI Insights

The case involves Amol Vijay Karnawat, the appellant, contesting the order of the CIT(A)/National Faceless Appeal Centre, Delhi, which was based on the re-assessment order under sections 147 and 144B of the Income Tax Act, 1961. The primary contention revolves around the validity of the notice issued under section 148, which initiated the re-assessment proceedings, and the merits of the additions made under sections 69A and 68 of the Act. The CIT(A) had remitted the matter back to the Assessing Officer due to non-compliance and lack of documentary evidence from the appellant during the assessment proceedings. The Tribunal, considering the circumstances and the submissions, decided to set aside the CIT(A)'s order and restore the matter to the Assessing Officer for a fresh assessment, allowing the appellant to present additional evidence and explanations.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771897 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: NIKHIL MUTHA
• Keywords: Set aside; Additional evidence; Reasonable cause
• Section: 147; 144; 68

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.250/PUN/2025 Assessment Year : 2017-18 Amol Vijay Karnawat, Sr.No.694/1/11, Near Gauri Mini Theatre, Gavane Vasti, Bhosari, Pune 411 039 Maharashtra PAN : ARZPK2269H Vs. Income Tax Officer, Ward-8(1), Pune/ ITO-NFAC, Delhi Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y.2 017-18 is directed against the order of Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 04.12.2024 passed u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which inturn is arising out of Assessment order u/s.147 r.w.s.144B of the Act dated 30.03.2022. 2. Assessee has various ground of appeal challenging the validity of notice issued u/s.148 of the Act based on which the re-assessment proceedings were carried out and various grounds on merits against the additions made u/s.69A and 68 of the Act. Appellant by : Shri Nikhil Mutha Respondent by : Shri Ramnath P. Murkunde Date of hearing : 23.07.2025 Date of pronouncement : 25.08.2025 Printed from counselvise.com ITA No.250/PUN/2025 Amol Vijay Karnawat 2 3. We have heard the rival contentions and perused the record placed before us. We observed that ld.CIT(A) without dealing with legal as well as on merits of the case has remitted the matter back to the file of ld. Assessing Officer observing as follows : “6.1 I have carefully considered the AO’s viewpoint contained in the Assessment Order, the grounds of appeal, statement of facts made by the appellant in the matter. 7. I have perused the matter. During the assessment proceedings the appellant failed to furnish any documentary evidence in support of his claim and did not comply with the notices issued during assessment proceedings. Further, the appellant has furnished additional evidence during appellate proceedings. In view of the above, invoking the section 251(1)(a) of the Act, the Assessment Order dated 30/03/2022 passed under section 147 read with section 144 of the Income Tax Act by the A.O., is thus set aside. In accordance with circumstances existing in the case, the matter is restored back to the Assessing Officer for making a fresh assessment in the light of the documentary evidences as may be placed before him and after making such inquiries as may be considered expedient by the AO. The appellant shall be given suitable opportunity to adduce evidences and offer explanation as may be considered expedient to defend its claim. Further, the appellant is also directed to cooperate with AO in completion of fresh assessment. 7.2 With these observations, the matter is remitted back to AO for fresh assessment in accordance with law.” 4. From the above, it is manifest that ld.CIT(A) without dealing with the issues has remitted the matter to the file of ld. Assessing Officer for making fresh assessment invoking section 251(1)(a) of the Act. Both the parties had no objection if the issues raised in the instant appeal are restored to the file of ld. Jurisdictional Assessing Officer. We therefore in the larger interest of justice deem it proper to restore all the issues raised in the instant appeal to the file of ld. JAO for denovo assessment. Ld.JAO in the set-aside proceedings shall give an opportunity to the hearing to the assessee and then decide in Printed from counselvise.com ITA No.250/PUN/2025 Amol Vijay Karnawat 3 accordance with law. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by Ld. JAO. Assessee is further directed to refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 25th day of August, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 25th August, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "