Shrikant Vinayakrao Tayde, Dhule V. Income Tax Officer, Ward-2, Dhule, Dhule

ITA 1026/PUN/2023

AI Insights

The case involves Shrikant Vinayakrao Tayde, the appellant, who appealed against the ex parte order passed by the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2013-14. The NFAC had confirmed the addition of Rs.22,98,447 to the assessee's income, as determined by the AO under sections 144 and 147 of the Income-tax Act, 1961. The CIT(A) upheld this addition due to the absence of any evidence or submissions from the appellant despite multiple opportunities. The appellant's representative argued that the assessee had not effectively received communications due to non-observance of email, and sought another opportunity to present additional evidence. The Tribunal, considering the circumstances, decided to set aside the NFAC's order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124088 (ITAT-PUNE)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 25-09-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: VINAY V. KAWDIA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT (VIRTUAL HEARING) आयकर अपील सं. /ITA No.1026/PUN/2023 नधा रण वष / Assessment Year : 2013-14 Shrikant Vinayakrao Tayde, 72, Gitanjali Housing Society, Deopur, Dhule – 424 002 Maharashtra PAN : AEEPT2589P Vs. ITO, Ward-2, Dhule Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte 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 2013-14. 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.144 r.w.s.147 of the Act determining total income at Rs.22,98,447/-. The ld. CIT(A) also passed ex parte order qua the assessee, dismissing the appeal by observing as under : “7.7 During the course of appellate proceedings, with regard to the above additions, the appellant failed to produce written submissions or documentary evidences in support of his claims even though multiple opportunities were given. Hence, in the absence of any evidences, I do not have any other alternative but to confirm the addition of Assessee by Shri Vinay V. Kawdia Revenue by Smt. Neha Deshpande Date of hearing 11-10-2023 Date of pronouncement 11-10-2023 ITA No. 1026/PUN/2023 Shrikant Vinayakrao Tayde 2 Rs.22,98,447/- made by the Assessing Officer and upheld the assessment order. Therefore, the grounds of appeal raised by the appellant are dismissed”. 3. The ld. AR submitted that the assessee’s case was not effectively represented before the authorities because of the non-observance of e-mail by the assessee. Further, the assessee would like to place certain additional evidence to substantiate his case. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case, where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, 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 AO with a direction to pass the assessment order 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 assessment. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 11 th October, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 11 th October, 2023 Satish ITA No. 1026/PUN/2023 Shrikant Vinayakrao Tayde 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 11-10-2023 Sr.PS 2. Draft placed before author 11-10-2023 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. *