CHHAYA DHANRAJ CHAUDHARI,MUMBAI V. INCOME TAX OFFICER, WARD 1(1), JALGAON

ITA 211/PUN/2025

AI Insights

The case involves an appeal by Chhaya Dhanraj Chaudhari against an order passed by the Addl./JCIT(A), Coimbatore, which was exparte due to the non-appearance of the assessee on multiple hearing dates. The original assessment for A.Y. 2011-12 included an addition of Rs.3,04,800 to the returned income, which the assessee contested. The CIT(A) dismissed the appeal primarily for non-prosecution. The Departmental Representative did not object to the restoration of the issues to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315432 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDIRA ADAKIL
• Keywords: Set aside; Reasonable cause; Non compliance

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.211/PUN/2025 Assessment Year : 2011-12 Chhaya Dhanraj Chaudhari, D-701, Kamal Park, Near Mangatram Petrol Pump, Bhandup West – 400 078 Mumbai Maharashtra PAN : ALJPC4153C Vs. ITO, Ward-1(1), Jalgaon Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2011-12 is directed against the order dated 28.11.2024 passed by Addl./JCIT(A), Coimbatore u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of the Assessment order dated 14.12.2018 passed u/s.143(3) r.w.s.147 of the Act. 2. Even though valid notices were issued and served upon the assessee, none appeared on the date of hearing fixed on 27.02.2025 and thereafter Mr.Gyaneshwar Kataram appeared through virtual mode on the date of hearing fixed on 10.03.2025 wherein next date of hearing was informed to both the parties. However, today, assessee failed to appear in Appellant by : None Respondent by : Mrs. Indira Adakil Date of hearing : 07.05.2025 Date of pronouncement : 13.05.2025 ITA No.211/PUN/2025 Chhaya Dhanraj Chaudhari 2 person or through his Authorised Representative. We therefore proceed to adjudicate the appeal with the assistance of ld. Departmental Representative. 3. We have heard the ld. Departmental Representative and perused the record placed before us. A perusal of the impugned order indicates that the same is exparte on account of non compliance by the assessee on various dates of hearing fixed by ld.CIT(A). Ld. CIT(A) has dismissed the appeal mainly for non-prosecution. Ld. Departmental Representative has no objection if the issues are restored to the file of ld.CIT(A) for fresh adjudication. We notice that the assessee is an individual. Assessment was completed u/s.143(3) r.w.s.147 of the Act for A.Y. 2011-12 wherein addition of Rs.3,04,800/- has been made to the returned income of Rs.1,18,926/-. Assessee challenged the addition before ld.CIT(A) but thereafter failed to appear on the dates of hearing fixed on five occasions which included the one fixed during the covid-19 pandemic period. We therefore considering the facts and circumstances of the case and in the larger interest of justice deem it proper to restore the issues to the file of ld.CIT(A) for necessary adjudication. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee in Form No.36 are allowed for statistical purposes. ITA No.211/PUN/2025 Chhaya Dhanraj Chaudhari 3 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 13th day of May, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 13th May, 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. "