Mr. Nitin Madhukar Jadhav, Ahmednagar V. The Income Tax Officer, Ward-4, Ahmednagar

ITA 1077/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5746 (ITAT-PUNE)
• Duration Of Justice: 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 11-10-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.1077/PUN/2023 निर्धारण वषा / Assessment Year : 2017-18 Nitin Madhukar Jadhav 2 nd Floor, Ashoka Hights, Pune-Nashik Highway, Sangamner, Varudopather, Dist. Ahmednagar – 422605 PAN: AOSPJ8694R Vs. ITO, Ward-4, Ahmednagar Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 16.09.2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to assessment year 2017-18. 2. The assessee in this appeal is aggrieved by certain additions confirmed in the first appeal. 3. I have heard the ld. DR and perused the record. The assessee did not participate in the proceedings before the Assessee by None Revenue by Shri Rajesh Gawali Date of hearing 31-10-2023 Date of pronouncement 31-10-2023 ITA No.1077/PUN/2023 Nitin Madhukar Jadhav 2 Tribunal despite notice. As such, I am proceeding to dispose off the appeal ex parte qua the assessee. 4. It is seen that the impugned and the assessment orders have been passed ex parte. 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 Assessing Officer with a direction to frame the assessment 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. 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 ITA No.1077/PUN/2023 Nitin Madhukar Jadhav 3 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 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. *