Bank Of Maharashtra, Pune V. Deputy Commissioner of Income Tax, Circle-1(1), Pune, Pune

ITA 1106/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5161 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-11-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 18-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHINASH DAWARE
• Keywords: Principle of natural justice
• Section: 14A; 115JB

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1106/PUN/2023 धििाारण वर्ा / Assessment Year : 2018-19 Bank of Maharashtra, 1501, Lokmangal, Shivajinagar, Pune-411005 PAN : AACCB0774B .......अपीलार्थी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax, Circle – 1(1), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Abhinash Daware Revenue by : Shri Prakash Mane सुनवाई की तारीख / Date of Hearing : 21-11-2023 घोषणा की तारीख / Date of Pronouncement : 23-11-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 27-09-2023 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2018-19. 2. The assessee filed a letter dated 20-11-2023 through its Assistant General Manager (AGM), Financial Management & Accounts seeking adjournment stating that unavailability of its counsel due to some family 2 ITA No. 1106/PUN/2023, A.Y. 2018-19 tragedy. The ld. DR pointed that the CIT(A), NFAC, Delhi dismissed the appeal of the non-prosecution. On perusal of the record, we note that the CIT(A), NFAC, Delhi issued 11 notices, wherein, the appeal was adjourned from time to time on the request of assessee seeking adjournment which is evident from para 5.3 of the impugned order. Further, the assessee raised ground No. 2 for violation of principles of natural justice before us. In view of the same, we note that there was no proper representation before the CIT(A), NFAC, Delhi, therefore, the adjournment application filed by the assessee is rejected and we proceed to hear the appeal with the assistance of ld. DR. 3. Heard ld. DR and perused the material available on record. The assessee filed return of income claiming loss, but however, the AO determined the tax liability on book profit u/s. 115JB o the Act inter alia making disallowance on account of section 14A r.w.r. 8D and disallowance of prior period expenses. The same were challenged before the CIT(A), NFAC, Delhi vide grounds forming part of Form No. 35. On perusal of the impugned order, we note that the CIT(A), NFAC, Delhi issued as many as 11 notices, we find the assessee sought adjournment in all the occasions except on 16-09-2022, 02-02-2023 and 31-08-2023 which clearly establishes that there was no assistance from the assessee in supporting the grounds raised in Form No. 35. Further, the CIT(A), NFAC, Delhi proceeded to confirm the order of AO having no option to decide the case on the basis of material available on record which is evident from para 8 of the impugned order. Thus, taking into facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A), NFAC, Delhi for its fresh consideration. The assessee is 3 ITA No. 1106/PUN/2023, A.Y. 2018-19 liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 4. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 23 rd November, 2023. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 23 rd November, 2023. रवि आदेश की प्रतततलतप अग्रेतषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तवभागीय प्रतततनति, आयकर अपीलीय अतिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यातपत प्रतत// True Copy// आदेशानुसार / BY ORDER, िररष्ठ वनजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune