Zainab Abbas Lokhandwala, Pune V. Income-tax Officer, Ward 6(3), Pune

ITA 1087/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5271 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LALIT VALECHA
• Section: 148; 139

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1087/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2010-11 Zainab Abbas Lokhandwala, 588/2A Burhani Colony, Plot No.27, Market Yard, Pune- 410037. PAN : ABAPL1388H Vs. ITO, Ward-6(3), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 21.09.2023 for the assessment year 2010-11. 2. Briefly, the facts of the case are that the appellant is an individual. No regular Return of Income under the provisions of section 139 of the Income Tax Act, 1961 (‘the Act’) was filed for Assessee by : Shri Lalit Valecha Revenue by : Shri A. K. Mahala Date of hearing : 16.11.2023 Date of pronouncement : 16.11.2023 ITA No.1087/PUN/2023 2 the assessment year 2010-11. On receipt of the information that the appellant had sold the immovable property for a consideration of Rs.40,00,000/-, the Assessing Officer issued a notice u/s 148 of the Act on 29.03.2017. In response to the notice u/s 148 and notice u/s 142(1) of the Act, the appellant had not caused any appearance before the Assessing Officer. In the circumstances, the Assessing Officer proceeded to complete the assessment to the best judgement u/s 144 of the Act by bringing to tax on entire sale consideration of Rs.40,00,000/-. 3. Being aggrieved by the above action of the Assessing Officer, an appeal was filed before the NFAC, who vide impugned dismissed the appeal ex-parte without condoning the delay of 167 days in the absence of any prayer for condonation of delay. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. It is contended that the assessment order was received by the assessee on 28.06.2018 as per the acknowledgement, which is placed at page no.31 of the Paper Book, whereas, the appeal was filed on 07.07.2018, which is within the prescribed limit for filing ITA No.1087/PUN/2023 3 the appeal. It is further submitted that there was no delay in filing the appeal before the NFAC. Thus, it is submitted that the order of the NFAC be quashed. 6. On the other hand, ld. Sr. DR did not dispute the above submissions of the assessee. 7. I heard the rival submissions and perused the material on record. On mere perusal of the impugned order of the NFAC, it would be clear that the NFAC had come to the conclusion that there was delay of 167 days in filing the appeal before the NFAC. It appears that for the purpose of computing the limitation for filing the appeal before the NFAC, the NFAC went by the date of order of the Assessing Officer i.e. 22.12.2017 instead of actual date of service of the assessment order upon the assessee. Therefore, I am convinced that there was no delay in filing the appeal before the NFAC and the findings of the NFAC on the issue of condonation of delay are reversed. Therefore, I restore the appeal to the file of the NFAC for adjudication of the appeal on merits in accordance with law after affording reasonable opportunity of being heard to the assessee. ITA No.1087/PUN/2023 4 8. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced on this 16 th day of November, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 16 th November, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.