Shri Devendra Swarupchand Shingavi, Pune V. The Assistant Commissioner of Income Tax Central Circle1(1), Pune

ITA 1041/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5747 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 27-09-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: S B.C. MALAKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.1041/PUN/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Devendra Swarupchand Shingavi 161/162, Dwarika Apts, Mukund Nagar, Pune – 411037 PAN: AULPS9948J Vs. ACIT, Central Circle 1(1), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 31.07.2023 passed by the CIT(A) in relation to assessment year 2018-19. 2. The assessee in this appeal is aggrieved by certain additions confirmed in the first appeal. Assessee by S/Shri B.C. Malakar and Yuvraj Bhandari Revenue by Shri Rajesh Gawali Date of hearing 31-10-2023 Date of pronouncement 31-10-2023 ITA No.1041/PUN/2023 Shri Devendra Swarupchand Shingavi 2 3. The factual matrix of the case is that the assessee filed his return declaring total income at Rs.15,49,110/-. The assessment was completed at total income of Rs.28,14,210/-. The assessee preferred first appeal before the ld. CIT(A), which came to be dismissed ex parte qua the assessee. 4. I have heard the rival contentions and perused the relevant material on record. It is seen that the ld. CIT(A) passed the impugned order ex parte. The ld. AR submitted that the assessee was prevented by sufficient cause from putting in appearance during the first appellate proceedings. He requested for a fresh opportunity of hearing. In view of the above factual background prevailing in the extant 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 pass 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 ITA No.1041/PUN/2023 Shri Devendra Swarupchand Shingavi 3 liberty to lead any fresh evidence in support of his point of view in the fresh appellate proceedings. 5. In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 31 st October, 2023. Sd/- (R.S.SYAL) उपाध्यक्ष/ VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 31 st October, 2023 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. 3. प्रत्यर्थी / The Respondent The CIT(A), Pune-11 4. 5. The Pr.CIT(Central), Pune DR, ITAT, „SMC‟ Bench, Pune 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune ITA No.1041/PUN/2023 Shri Devendra Swarupchand Shingavi 4 Date 1. Draft dictated on 31-10-2023 Sr.PS 2. Draft placed before author 31-10-2023 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. *