ANANTA DATTATRAY JAMBHULKAR,PUNE V. ITO, WARD 10(3), PUNE, PUNE

ITA 135/PUN/2025

AI Insights

The case involves Ananta Dattatray Jambhulkar, the appellant, who contested an order from the CIT(A), Pune, which confirmed the additions made by the Assessing Officer regarding long-term capital gains for the Assessment Year 2014-15. The original assessment was made under section 143(3) of the Income Tax Act, 1961, where the Assessing Officer added a significant amount to the assessee's declared income after examining the income tax return and details of immovable property sold. The assessee did not attend the hearings nor submitted any written submissions, leading to an ex-parte decision by the CIT(A). The Tribunal, acknowledging the circumstances and the lack of objection from the Departmental Representative, decided to remit the matter back to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708428 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: MAHAVIR JAIN
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.135/PUN/2025 नधा\u000fरण वष\u000f / Assessment Year : 2014-15 Ananta Dattatray Jambhulkar, At Post Jambhul, Tal- Maval, Dist.- Pune- 412106. PAN : AQGPJ5934N Vs. ITO, Ward-10(3), Pune. Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A), Pune [‘Ld. CIT(A)’] u/s 250 of the Act dated 19.11.2024 which is arising out of the assessment order u/s 143(3) of the Act for Assessment Year 2014-15 framed on 20.12.2016 by the ITO, Ward-10(3), Pune. 2. Though the assessee has raised various grounds of appeal but Ld. Counsel for the assessee, at the outset, stated that the impugned Assessee by : Shri Mahavir Jain Revenue by : Shri Ramnath P. Murkunde Date of hearing : 24.06.2025 Date of pronouncement : 14.07.2025 ITA No.135/PUN/2025 2 order is ex-parte as the assessee neither could attend nor could any written submission in pursuance to the appeal filed before Ld. CIT(A) and in absence of such appearance, Ld. CIT(A) has confirmed the addition made by the Assessing Officer. He stated that an opportunity may pleased be granted to the assessee so that assessee can plead before Ld. CIT(A) on the merits of the case. 3. Ld. DR did not oppose the request of the assessee. 4. We have heard rival contentions and perused the records placed before us. The assessee is an individual and assessment for A.Y. 2014-15 has been framed on 20.12.2016 u/s 143(3) and Ld. Assessing Officer after examining the income tax return filed by the assessee on 22.03.2016 declaring income of Rs.7,86,160/- which included long term capital gain and also examining the details of immovable property sold during the year, made the addition for long term capital gain and assessed the income at Rs.1,03,06,020/- resulting into net addition of Rs.95,16,860/-. The assessee preferred appeal before Ld. CIT(A) but then could not attend the dates of hearing nor could filed any written submission. Considering the prayer of Ld. Counsel for the assessee and there being no objection raised by the Ld. DR, we in the larger interest of justice and being ITA No.135/PUN/2025 3 fair to both the parties remit back all the issues raised on merits to the file of Ld. CIT(A) for necessary adjudication as contemplated in section 250(6) of the Act. Needless to mention here that fair and proper opportunity shall be granted to the assessee. All the grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 14th day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th July, 2025. Sujeet आदेश क\u0007 \bितिलिप अ\u000eेिषत / Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant. 2. \b यथ\u0007 / The Respondent. 3. The CIT(A), Pune- 13. 4. The Pr. CIT/CIT concerned. 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "