Dinesh R. Oswal (HUF), Pune V. Income-tax Officer, Ward - 5 (4), Pune

ITA 1159/PUN/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6127 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 29-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA BHANU MANDAL
• Keywords: Reassessment proceedings
• Section: 143(3); 201; 148

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE BEFORE SHRI ANIL CHATURVEDI, AM . / ITA NO. 1159 / PUN/201 9 / ASSESSMENT YEAR : 201 3 - 14 DINESH R. OSWAL (HUF), DHARMESH 18 SHREYAS SOCIETY, OFF SHANKAR SHETH ROAD, BEHIND ANAND PARK, PUNE - 411037 PAN : AAFHD1372P . / APPELLANT V/S THE INCOME TAX OFFICER, WARD 5(4), PUNE . / RESPONDENT ASSESSEE BY : MS. DEEPA KHARE REVENUE BY : SHRI CHANDRA BHANU MANDAL / ORDER PER ANIL CHATURVEDI, AM : 1. TH IS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) 4, PUNE FOR THE ASSESSMENT YEAR 201 3 - 14. 2 . THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON RECORD ARE AS UNDER : - / DATE OF HEARING : 30.09. 2019 / DATE OF PRONOUNCEMENT: 30 .0 9 . 2019 2 ASSESSEE IS AN HUF STATED TO BE HAVING INCOME FROM INVESTMENTS IN REAL ESTATE AND FINANCE. ASSESSEE ORIGINALLY ELECTRONICALLY FILED ITS RETURN OF INCOME FOR A.Y. 201 3 - 14 ON 30 - 07 - 2013. THE CASE WAS SELECTED FOR SCRUTINY AND THERE AFTER ASSESSMENT WAS FRAMED U/S 143(3) OF THE ACT VIDE ORDER DA TED 08 - 12 - 2018. SUBSEQUENTLY, THE CASE WAS REOPENED BY ISSUING NOTICE U/S. 148 DATED 31 - 03 - 2018 WHICH WAS SERVED ON THE ASSESSEE. THEREAFTER, THE CASE WAS TAKEN FOR SCRUTINY AND CONSEQUENTLY, ASSESSMENT WAS FRAMED U/S. 143(3) R.W.S. 147 OF THE ACT VIDE ORDER DATED 08 - 12 - 2018 AND THE TOTAL INCOME WAS DETERMINED AT RS.4,34,340/ - . AGGRIEVED BY THE ORDER OF AO, ASSESSEE CARRIED THE MATTER BEFORE LD.CIT(A), WHO VIDE ORDER DATED 09 - 07 - 2019 (IN APPEAL NO. PN/CIT( A ) - 4/WARD - 5(4), PUNE/205/2018 - 19 ) DISMISSED THE A PPEAL OF THE ASSESSEE. AGGRIEVED BY THE ORDER OF LD. CIT(A), ASSESSEE IS NOW IN APPEAL AND HAS RAISED THE FOLLOWING GROUNDS : 1. THE LEARNED CIT(A) ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL OF THE APPELLANT FOR NON - ATTENDANCE WHEN THERE WAS SUFF ICIENT CAUSE FOR HIS NON - COMPLIANCE. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE REASSESSMENT PROCEEDINGS U/S. 147 BEING INITIATED IN ABSENCE OF MATERIAL SHOWING ESCAPEMENT OF INCOME IN THE HANDS OF THE APPELLANT IS VOID AND MAY KINDLY BE CANCELLED . 3. THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN CONFIRMING AN ADDITION OF RS.1,00,800/ - IN RESPECT OF THE RENTAL INCOME FOR SHOP NO. 2 AT 418/419 BUDHWAR PETH PUNE. 4. THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN NOT APPRECIATING THAT THE SAID SHOP NO. 2 WAS A GODOWN AND USED FOR THE BUSINESS OF THE APPELLANT FOR WHICH NO INCOME FORM HOUSE PROPERTY U/S. 22 CAN BE ASSESSED. 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, MODIFY OR SUBSTITUTE ANY GROUND OF APPEAL AT THE TIME OF HEARING. 3. BEFORE ME, AT THE OUTSET, LD. A.R. SUBMITTED THAT THE CIT(A) HAS PASSED AN EX - PARTE ORDER WITHOUT DECIDING THE ISSUE ON MERITS. SHE 3 THEREFORE SUBMITTED THAT ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LOWER AUTHORITIES AND FURTHER SU BMITTED THAT SHE UNDERTAKES ON BEHALF OF THE ASSESSEE THAT THE ASSESSEE WILL FULLY CO - OPERATE AND APPEAR BEFORE THE LOWER AUTHORITIES. LD. D.R. ON THE OTHER HAND, SUBMITTED THAT THERE WAS TOTAL NON - COMPLIANCE BY THE ASSESSEE BEFORE LD. CIT(A) AND IN SU CH A SITUATION, THERE WAS NO OTHER OPTION LEFT TO HIM BUT TO PASS AN EX - PARTE ORDER. HE THUS SUPPORTED THE ORDER OF LOWER AUTHORITIES. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. I FIND THAT IN THE PRESENT CASE, LD. CIT(A ) HAS PASSED AN EX - PARTE ORDER WHEREIN HE HAS DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT GOING INTO THE MERITS OF THE CASE. IT IS A SETTLED LAW THAT LD. CIT(A) HAS NO JURISDICTION TO DISMISS THE APPEAL OF THE A SSESSEE WITHOUT GOING INTO THE MERITS OF TH E ISSUE BEFORE HIM. EVEN IN AN EX PARTE ORDER , THE LD. CIT(A) SHOULD HAVE DECIDED THE GROUNDS OF APPEAL OF THE A SSESSEE ON MERITS THEREOF. CONSIDERING THE AFORESAID FACTS, I AM OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE A SSESSEE BE GIVE N ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE CIT(A). I THEREFORE REMIT THE ISSUE BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE AFRESH ON MERITS AND IN ACCORDANCE WITH LAW. NEEDLESS TO STATE THAT CIT(A) SHALL GRANT ADEQUATE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. ASSESSEE IS ALSO DIRECTED TO PROMPTLY FURNISH THE DETAILS CALLED FOR BY AUTHORITIES. IN CASE, THE ASSESSEE FAILS TO FURNISH THE REQUIRED DETAILS, THE AUTHORITIES SHALL BE FREE TO DECIDE THE ISSUE BASED ON MATERIAL ON RECORD. IN VIEW O F MY DECISION TO RESTORE THE ISSUE BACK TO THE FILE OF CIT(A), I AM NOT ADJUDI CATING ON MERITS THE 4 OTHER GROUNDS OF THE APPEAL RAISED BY THE A SSESSEE. THUS, THE GROUNDS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 30 TH DAY OF SEPTEMBER, 201 9. SD/ - ( ANIL CHATURVEDI ) / ACCOUNTANT MEMBER PUNE ; DATED : 30 TH SEPTEMBER, 2019. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. THE CIT (A ) - 4, PUNE THE P R. CIT - 3, PUNE , , / DR, ITAT, SMC PUNE; / GUARD FILE. / BY ORDER // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE.