M/S Bhujbal Construction Company, Pune V. Income Tax Officer, Ward-4(2), Pune, Pune

ITA 1001/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9702 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-11-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1001/PUN/2023 धििाारण वर्ा / Assessment Year : 2010-11 M/s. Bhujbal Construction Company, Gat No. 12/29, Someshwar Wadi, Pashan, Haveli, Pune – 411008 PAN : AAFFB7317L .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 4(2), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Sarang Gudhate Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 22-11-2023 घोषणा की तारीख / Date of Pronouncement : 30-11-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 30-06-2023 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2010-11. 2. At the outset, we note that the AO determined the income of the assessee at Rs.5,49,13,947/- against the returned income of Rs.1,25,40,827/- inter alia making addition vide paras 5.1 to 5.3, 6 and 7 2 ITA No. 1001/PUN/2023, A.Y. 2010-11 vide assessment order dated 30-12-2017. The assessee challenged the order of AO before the NFAC, Delhi, however, the said appeal was dismissed for non-prosecution without there being any assistance from the assessee which is evident from para 4 of the impugned order, wherein, it is clearly observed that no submissions or documents filed by the assessee in the First Appellate proceedings. The ld. AR undertakes that the assessee is ready to prosecute its case before the NFAC, Delhi if this Tribunal affords an opportunity to the assessee. The ld. DR vehemently opposed the same by referring to para 4 of the impugned order and argued that the NFAC, Delhi has given ample opportunities to the assessee which were not utilized by the assessee, but however, taking into facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh consideration. We make it clear that the assessee shall comply the notice issued by NFAC, Delhi without fail. In case of any such failure, the NFAC, Delhi is liberty to pass order on merits. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 3. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 30 th November, 2023. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 30 th November, 2023. रवि 3 ITA No. 1001/PUN/2023, A.Y. 2010-11 आदेश की प्रतततलतप अग्रेतषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तवभागीय प्रतततनति, आयकर अपीलीय अतिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यातपत प्रतत// True Copy// आदेशानुसार / BY ORDER, िररष्ठ वनजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune