Indrajeet Dinkar Salgar, Kolhapur V. Income Tax Officer, Ward-1, Kolhapur, Kolhapur

ITA 1003/PUN/2023

AI Insights

The case involves an appeal by Indrajeet Dinkar Salgar against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2012-13. The appeal was initially dismissed by the first appellate authority due to the filing of an incomplete assessment order by the assessee, which had missing pages. The Tribunal found that the dismissal on such a minor deficiency without providing a reasonable opportunity to rectify the issue was not justifiable. Consequently, the Tribunal decided to set aside the impugned order and remand the case back to the CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124094 (ITAT-PUNE)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 13-09-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: KUMAR ARVIND BHARDWAJ
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.1003/PUN/2023 नधा रण वष / Assessment Year : 2012-13 Indrajeet Dinkar Salgar, 1711, C-Ward NA, Ganji Galli, Somwar Peth, Kolhapur – 416002 Maharashtra PAN : AGMPS9912P Vs. ITO, Ward-1, Kolhapur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 28-07-2023 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2012-13. 2. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. 3. After hearing the ld. Departmental Representative and perusing the relevant material on record, it is seen that the assessment in this case was made u/s.143(3) r.w.s.147 of the Act determining total Assessee by None Revenue by Shri Kumar Arvind Bhardwaj Date of hearing 04-10-2023 Date of pronouncement 04-10-2023 ITA No. 1003/PUN/2023 Indrajeet Dinkar Salgar 2 income at Rs.27,05,500/-. The ld. first appellate authority dismissed the appeal just by recording in para 3 of the impugned order that the assessee had filed incomplete assessment order and few pages thereof were missing. I am of the opinion that the ld. CIT(A) ought not to have dismissed the appeal on the premise of such a minor deficiency without affording a reasonable opportunity to the assessee to make it good. In my opinion, it would be just and fair if the impugned order is set aside and the matter is restored to the file of the ld. CIT(A) with a direction to decide the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee and also giving an opportunity to file the complete assessment order. I order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04 th October, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 04 th October, 2023 Satish ITA No. 1003/PUN/2023 Indrajeet Dinkar Salgar 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 04-10-2023 Sr.PS 2. Draft placed before author 04-10-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *