CHANDRAKANT PANDURANG KHARAT,PANVEL V. COMMISSIONER OF INCOME-TAX (APPEALS), NEW DELHI

ITA 1535/PUN/2025

AI Insights

The case involves Chandrakant Pandurang Kharat, the appellant, who contested an ex-parte order passed by the Commissioner of Income-Tax (Appeals) due to his failure to receive notice for the appeal hearing. The original assessment for the Assessment Year 2018-19 was significantly higher than the income declared by the assessee, leading to an appeal. The Tribunal noted that the assessee had not responded to the notices of hearing, resulting in a summary dismissal of the appeal for non-prosecution without merit consideration. Both the assessee's counsel and the Departmental Representative agreed on the need to restore the case for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708434 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Other Referred Cases: PCIT (C) vs. Premkumar Arjundas Luthra (HUF)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK KUMAR KEDIA
• Assessee Lawyers: PRAMOD S SHINGTE
• Keywords: Set aside; Opportunity of being heard; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1535/PUN/2025 Assessment Year : 2018-19 Chandrakant Pandurang Kharat 602, B-Wing, Shanti kunj chs., Plot no. 09, Sector No.19, Kamothe, Navi Mumbai-410206, Maharashtra PAN: ANXPK0363J Vs. Commissioner of Income–Tax (Appeals) Appellant Respondent आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 10.10.2024 of National Faceless Appeal Centre(NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 18.12.2023 passed u/s.147 r.w.s144B of the Act. 2. Assessee has raised following solitary ground which reads as follows : “I had filled Appeal against order of AO but I failed to received any of the notice for appeal hearing and hence Ex-party order was passed by Respected Commissioner of appeal. I had all the required supporting documents for my appeal but I failed submit this documents & proof in front of commissioner of appeal as I did not received any appeal hearing notice so I request your Lordship to give me a chance to submit all this documents in front of you or in front of AO or Commissioner of appeal by reverting back the case.” Appellant by : Smt Pramod S Shingte Respondent by : Shri Deepak Kumar Kedia Date of hearing : 08.07.2025 Date of pronouncement : 14.07.2025 ITA No.1535/PUN/2025 Chandrakant Pandurang Kharat 2 3. At the outset, Ld. Counsel for the assessee submitted that assessee failed to respond to the notices of hearing given by ld.CIT(A) resulting into an exparte order and prayed for restoring the issues back to the file of ld.CIT(A) for denovo adjudication. Ld. Departmental Representative did not oppose this request. 4. I have heard the rival contentions and perused the record. I observe that the assessee is an individual and has been assessed for A.Y. 2018-19 u/s.147 r.w.s.144B of the Act. Against the income declared in the return filed in response to notice u/s.148 of the Act at Rs.4,26,170/-, income has been assessed at Rs.32,37,700/- and certain additions have been made. Though the assessee has filed appeal before ld.CIT(A) but failed to respond on the given dates of hearing. Further, I notice that ld.CIT(A) has summarily dismissed the appeal for non- prosecution, without dealing with merits of the case. 5. Considering the fact that assessee could not substantiate its case by any representation adducing cogent evidences, I am of the view that in the given facts and circumstances of the instant appeal and in all fairness the issues raised on merits requires to be restored to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) in the course of set-aside proceedings shall afford a reasonable opportunity of being heard to the assessee and after considering the submissions/evidences filed by the assessee shall pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). Assessee is directed to update email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order ITA No.1535/PUN/2025 Chandrakant Pandurang Kharat 3 is set aside and the effective ground of appeal raised by the assessee is allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th July, 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, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "