BHAWAR PUKHRAJ KUMAWAT,PUNE V. ACIT CIRCLE-6, PUNE

ITA 2880/PUN/2024

AI Insights

This case involves an appeal by Bhawar Pukhraj Kumawat against the orders passed by the Assistant Commissioner of Income Tax (ACIT), Circle-6, Pune, and subsequently by the CIT(A), NFAC, Delhi. The appeal was directed against the reassessment order under sections 147 and 144B of the Income-tax Act, 1961, for the assessment year 2018-2019, which included an addition of Rs. 44,82,401 under section 69A. The primary legal issues revolved around the jurisdiction assumed under section 147, the procedure followed for reassessment, and the issuance of notices by the proper authority. The Tribunal noted the absence of the assessee during multiple hearings, leading to an ex-parte order, and decided to remit the case back to the CIT(A) for a comprehensive re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312513 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK MESHR AM
• Keywords: Set aside; Non compliance
• Section: 147

Judgement Text

"आयकर अपीलीय अधिकरण \"एस एम सी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 2880/PUN/2024 धििाारण वषा / Assessment Year: 2018-2019 Bhawar Pukhraj Kumawat, 477 Budhwar Peth, Tapkir Gali, Pune- 411002 Maharashtra PAN-ADMPD0444J Vs Assistant Commissioner of Income Tax (ACIT), Circle-6, Pune Appellant Respondent Assessee by : None Revenue by : Shri Abhishek Meshram, Additional CIT Date of hearing : 11.02.2025 Date of pronouncement : 28.04.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order passed by CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 16.072024 which in turn is arising out of order u/s 147 r.w.s. 144B dated 14.02.2024. 2. Assessee has raised following grounds of appeal:- 1. On facts and circumstances prevailing in the case and las per provisions and scheme of the Act it be held that the Ld. AO erred in assuming jurisdiction u/s. 147 of the Act for the assessment year under consideration. The assessment framed by the Ld. AO and confirmed the Ld. First Appellate Authority be set aside. The addition so made be deleted. Just and proper relief be granted to the Appellant in this respect. 2 ITA No. 2880/PUN/2024 2. Without prejudice to Ground No. 2 and on facts and circumstances prevailing in the case and as per provisions and scheme of the Act it be held that the Ld. AO erred in not following the procedure of reassessment as per the provisions of the Act. The assessment framed by the Ld. AO and confirmed the Ld. First Appellate Authority be set aside. The addition so made be deleted. Just and proper relief be granted to the Appellant in this respect. 3. Without prejudice to Ground no. 1 and 2 and on facts and circumstances prevailing in the case and as per provisions and scheme of the Act it be held that, the proper authority as per provisions of the Act has not issued the notices. The assessment framed by the Ld. AO and confirmed the Ld. First Appellate Authority be set aside. The addition so made be deleted. Just and proper relief be granted to the Appellant in this respect. 4. Without prejudice to Ground no. 1, 2 and 3 and on facts and circumstances prevailing in the case and as per the provisions of law, it be held that the addition of Rs. 44,82,401/- u/s. 69A of Income Tax Act, 1961 made by the Ld. AO and further upheld by the Ld. First Appellate Authority is improper, unjustified and contrary to the provisions and scheme of the Act and facts prevailing in the case. The addition made be deleted. Just and proper relief be granted to the Appellant in this respect. 5. The Appellant prays that the appeal be allowed condoning the delay in filing the appeal. The Appellant be granted just and proper relief in this respect. 6. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time of hearing. 3. When the case was called for none appeared on behalf of the assessee. We therefore proceed to adjudicate the appeal with the assistance of Ld. DR. 4. We observe that ground No. 1, 2 and 3 raises legal issue and Ground No. 4 has been raised challenging the addition of Rs. 44,82,401/- u/s 69A of the Act. Remaining grounds are general in nature. 5. We however notice that the impugned order is ex-parte as the assessee failed to appear on the date of hearing given by Ld. CIT(A) on five occasions. We heard the Ld. DR and perused the record placed before us. Considering the fact that due to absence of the assessee on the days of hearing given by Ld. CIT(A), impugned order has been passed ex-parte. We therefore in the larger interest of justice and being fair to both the parties 3 ITA No. 2880/PUN/2024 and also in order to afford one more opportunity of hearing to the assessee remit all the issues raised in the instant appeal to the file of Ld. CIT(A) with the direction to the assessee that he shall appear on the very first date of hearing granted by Ld. CIT(A) unless prevented for sufficient cause. Further if the assessee remains non compliant then Ld. CIT(A) shall decide the issue raised in the appeal in accordance with law by way of passing a speaking order. Assessee is also directed to update the latest and correct E-mail ID and Contact details on the Income Tax Portal. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28th day of April, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 28th April, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. "