Shri Prabhakar Kacharu Nirbhawane, Nashik V. Income Tax Officer, Ward-2(3), Pune, Pune

ITA 1010/PUN/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0900 (ITAT-PUNE)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 14-09-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.1010/PUN/2023 नधा रण वष / Assessment Year : 2012-13 Prabhakar Kacharu Nirbhawane, Chandramani Nagar, Pendharkar Colony, Nashik Road, Nashik, Maharashtra-422101 PAN : ABTPN4859J Vs. ITO, Ward-2(3), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 11-08-2023 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. Heard the rival submissions and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.143(3) r.w.s.147 of the Act determining total income at Rs.21,09,720/-. The ld. CIT(A) noted vide para No.5.5 of the impugned order that: “ Based on the above it appears that the assessee is not keen on pursuing the appeal. Accordingly given that this office Assessee by Shri Sanket Joshi Revenue by Smt. Neha Deshpande Date of hearing 09-10-2023 Date of pronouncement 09-10-2023 ITA No. 1010/PUN/2023 Prabhakar Kacharu Nirbhawane 2 has not received any information or document so as to make a judgment based on merits, this office is left with no option but to dismiss this appeal. Accordingly the appeal of the assessee stands dismissed”. He, thus dismissed the appeal of the assessee for non- prosecution. The ld. AR submitted that the assessee’s case was not represented before the ld. first appellate authority because of registration of the e-mail id of the son of the assessee, which remained unnoticed. As such, the assessee was not aware of the notices. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh proceedings . 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09 th October, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 09 th October, 2023 Satish ITA No. 1010/PUN/2023 Prabhakar Kacharu Nirbhawane 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 09-10-2023 Sr.PS 2. Draft placed before author 09-10-2023 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. *