ASHIK JAIWANTRAO KULKARNI,NANDED V. INCOME TAX OFFICER, WARD-1,NANDED, NANDED

ITA 1728/PUN/2024

AI Insights

The case involves three appeals filed by Ashok Jaiwantrao Kulkarni against the orders of the Commissioner of Income Tax (Appeals), NFAC, Delhi, for the assessment years 2013-14, 2014-15, and 2015-16. The CIT(A) had dismissed these appeals for non-prosecution, not addressing the merits of the case. The Tribunal found that the CIT(A) did not comply with the statutory requirement to decide the appeals on merit as mandated by section 250(6) of the Income Tax Act. The Tribunal's decision emphasized the need for a reasoned decision on the merits of the case, regardless of the procedural lapses by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705801 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: RAJEEV THAKKAR

Judgement Text

"आयकर अपीलीय अिधकरण \"A\" \u0001यायपीठ पुणे म\b । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1614, 1613 and 1728/PUN/2024 िनधा\u0005रण वष\u0005 / Assessment Years: 2013-14, 2014-15 and 2015-16 Ashok Jaiwantrao Kulkarni, Vijay Colony, Behind Torodekar Chambers, Nanded – 431 605, Maharashtra PaN : BMAPK4395K Vs Income Tax Officer, Ward-1, Nanded Appellant Respondent Assessee by Shri Rajeev Thakkar Department by Shri Ramnath P Murkunde Date of hearing 30.06.2025 Date of Pronouncement 30.06.2025 आदेश / ORDER PER BENCH : ITA No.1614/PUN/2024 filed by the assessee is directed against the order dated 04.04.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)”] relating to the Assessment Year 2013-14. 2. ITA No.1613/PUN/2024 filed by the assessee is directed against the order dated 24.06.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)”] relating to the Assessment Year 2014-15. 3. ITA No.1728/PUN/2024 filed by the assessee is directed against the order dated 14.06.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)”] relating to the Assessment Year 2015-16. ITA Nos.1614, 1613 and 1728/PUN/2024 Ashok Jaiwantrao Kulkarni 2 4. For the sake of convenience, all these three appeals were heard together and are being disposed of by this common order. 5. All the above three appeals filed by the assessee were disposed by the ld.CIT(A)/NFAC vide separate orders dismissing the appeals of the assessee for non-prosecution. However, he has not decided the issue on merits in all these three appeals. 6. Ld. Counsel for the assessee who appeared on behalf of the assessee for all the three appeals captioned above submitted that in the interest of justice the assessee should be given an opportunity to substantiate his case by filing the requisite details. He further submitted that the ld.CIT(A)/NFAC has also not decided the appeals on merit although the submissions were made before him as per the statements of fact. 7. Ld. Departmental Representative on the other hand submitted that despite number of opportunities granted by ld.CIT(A)/NFAC, the assessee did not file any reply for which the ld.CIT(A)/NFAC was constrained to pass the ex parte orders dismissing the appeals of the assessee. 8. We have heard the rival contentions made by both the sides and perused the record. It is an admitted fact that despite number of opportunities granted by ld.CIT(A)/NFAC there was non-compliance from the side of the assessee for which he was constrained to pass exparte orders dismissing the appeals filed by the assessee. It is also an admitted fact that the ld.CIT(A)/NFAC has not decided the appeals on merit in line with the provisions of section 250(6) but dismissed the appeals for non-prosecution. 8.1 Provisions of section 250(6) read as under : “(6) The order of the [Joint Commissioner (Appeals) or the] Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.” 9. A perusal of the above provision shows that ld.CIT(A)/NFAC is supposed to pass the order in writing and shall state the points for determination, the decision thereon and the reason for the decision. However, in the instant case he has not done so. Considering the totality of ITA Nos.1614, 1613 and 1728/PUN/2024 Ashok Jaiwantrao Kulkarni 3 the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issues raised in all the aforesaid appeals to the file of ld.CIT(A)/NFAC with a direction to give one last opportunity to the assessee to substantiate his case and decide the appeals as per fact and law by passing a speaking order as contemplated u/s.250(6) of the Act. The assessee is also hereby directed to substantiate his case by filing the requisite details before ld.CIT(A)/NFAC on the appointed date without seeking any adjournment under any pretext, failing which the ld.CIT(A)/NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. Grounds of appeal raised by the assessee in all the three appeals are accordingly allowed for statistical purposes. 10. In the result, all the three appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court at the time of hearing itself, i.e. on 30th June, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R.K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे/Pune; \u0005दनांक /Dated : 30th June, 2025 आदेश क ितिलिप अ\u0010ेिषत/Copy of the Order forwarded to: 1. अपीलाथ\u000f /Appellant 2. \u0010\u0011यथ\u000f /Respondent 3. The CIT (Exemption), Pune. 4. िवभागीय \u0010ितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0015च, पुणे/DR, ITAT, “A” Bench, Pune. 5. गाड\u0005 फाइल/Guard File आदेशानुसार/BY ORDER //True Copy// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune "