Shri Lalit Shankar Jadhav, Nashik V. Assistant Commissioner of Income Tax, Circle-1, Nashik, Nashik

ITA 1038/PUN/2023

AI Insights

This case involves an appeal by Lalit Shankar Jadhav against the order passed by the CIT(A) in the National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The original assessment was made under section 144 of the Income-tax Act, 1961, where the total income was assessed at Rs. 2.37 crore, significantly higher than the returned income of Rs. 30,12,690. Both the initial assessment and the first appellate orders were passed in the absence of the assessee. The Tribunal, considering the circumstances and the request made on behalf of the assessee, decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124096 (ITAT-PUNE)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 27-09-2023
• Laws Referred To: Income-tax Act, 1961
• 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.1038/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Lalit Shankar Jadhav 01, Tuljai Agro Services, Varkheda, Taluka Dindori, Dist. Nashik 422 220 Maharashtra PAN : AHOPJ9418J Vs. The ACIT, Circle-1, Nashik Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 06-09-2023 passed by the CIT(A) in 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 2017-18. 2. I have heard both the sides and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.144 of the Act determining total income at Rs.2.37 crore as against the returned income of Rs.30,12,690/-. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the Assessee by Shri Sanket Joshi Revenue by Smt. Neha Deshpande Date of hearing 13-10-2023 Date of pronouncement 13-10-2023 ITA No. 1038/PUN/2023 Lalit Shankar Jadhav 2 assessee. 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, and considering the request made on behalf 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. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 13 th October, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 13 th October, 2023 Satish 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 ITA No. 1038/PUN/2023 Lalit Shankar Jadhav 3 Date 1. Draft dictated on 13-10-2023 Sr.PS 2. Draft placed before author 13-10-2023 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. *