Shri Jeetendra Ramchand Samtani, Pune V. The Income Tax officer (International Taxation), Ward-4, Pune

ITA 1163/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4816 (ITAT-PUNE)
• Duration Of Justice: 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-11-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.1163/PUN/2023 नधा रण वष / Assessment Year : 2010-11 Jeetendra Ramchand Samtani, C/o. Mohan Ambadas Dodani, Flat No.A-11, Parmar Paradise, 9, B.J. Road, Sadhu Vaswani Chowk, Pune 411 001, Maharashtra PAN : BGTPS8961C Vs. ITO (IT), Ward-4, Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 04-12-2019 passed by the ld. CIT(A)-13, Pune in respect of the assessment order notified u/s.147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2010-11. 2. Tersely, the facts of the case are that the assessee is a Non- resident who filed e-return declaring total income at Rs.14,23,430/-. During the year under consideration, the assessee along with his wife (co-owner), sold a flat by the name of Panchsheel Heights for a total Assessee by Shri P.D. Kudwa Revenue by Shri Sourabh Nayak Date of hearing 04-12-2023 Date of pronouncement 04-12-2023 ITA No. 1163/PUN/2023 Jeetendra Ramchand Samtani 2 consideration of Rs.32,77,500/- and claimed exemption u/s.54. The AO disallowed the said claim and made addition on account of short term capital gain thereby determining total income at Rs.37,75,230/-. The ld. CIT(A) also dismissed the appeal by means of an ex parte order. Aggrieved thereby, the assessee has approached the Tribunal. 3. I have heard both the sides and gone through relevant material on record. The ld. AR submitted that the assessee could not be represented before the ld. CIT(A) because the registered mail ID was of the Chartered Accountant, who could not attend the proceedings because of illness in the family. He also submitted that the appeal in the case of his wife, Ms.Nita Ramchand Samtani, other co-owner of the same property, came up for hearing before the Tribunal in ITA No.187/PUN/2023, in which the matter has been remitted to the file of the ld. CIT(A) for a fresh determination. A copy of the order dt. 23-03-2023 has been placed on record. In view of the facts obtaining in the instant case and considering the request made on behalf of the assessee, 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 decide the matter afresh as per law after allowing a reasonable opportunity of hearing to the assessee. ITA No. 1163/PUN/2023 Jeetendra Ramchand Samtani 3 I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04 th December, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 04 th December, 2023 Satish आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(IT/TP), Pune 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 1163/PUN/2023 Jeetendra Ramchand Samtani 4 Date 1. Draft dictated on 04-12-2023 Sr.PS 2. Draft placed before author 04-12-2023 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. *