Dattatray Bhimrao Maske, Aurangabad V. The Income Tax Officer, Ward-1, Beed

ITA 1054/PUN/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 3365 (ITAT-PUNE)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 05-10-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.1054/PUN/2023 निर्धारण वषा / Assessment Year : 2017-18 Dattatray Bhimrao Maske C/o G G Ladda and Associates CA 306, Labh Chambers, Railway Station Road, Opp MTDC, Aurangabad – 431005 PAN: CUIPM1088C Vs. ITO, Ward-1, Beed Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 18.09.2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to assessment year 2017-18. 2. The factual matrix of the case is that the assessee did not file his return of income. The assessment was completed after Assessee by Shri Girish Ladda Revenue by Shri Rajesh Gawali Date of hearing 01-11-2023 Date of pronouncement 01-11-2023 ITA No.1054/PUN/2023 Dattatray Bhimrao Maske 2 issuing notice u/s 142(1) of the Income-tax Act, 1961 at total income of Rs.13,58,140/-. The assessee preferred first appeal before the ld. CIT(A), which came to be dismissed ex parte qua the assessee. 3. 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 liberty to lead any fresh evidence in support of his point of view in the fresh appellate proceedings. ITA No.1054/PUN/2023 Dattatray Bhimrao Maske 3 4. In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st November, 2023. Sd/- (R.S.SYAL) उपाध्यक्ष/ VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 01 st November, 2023 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, „SMC‟ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune ITA No.1054/PUN/2023 Dattatray Bhimrao Maske 4 Date 1. Draft dictated on 01-11-2023 Sr.PS 2. Draft placed before author 01-11-2023 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. *