Rama Rajendra Dhume, Pune V. ITO, Ward-5(2), Pune, Pune

ITA 1258/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4668 (ITAT-PUNE)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 27-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 144; 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.1258/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Rama Rajendra Dhume, S. No.756, Aryaneshwar English Medium School, Sahakar Nagar, Padmawati, Pune- 411009. PAN : ANWPD0888N Vs. ITO, Ward-5(2), 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 05.10.2023 for the assessment year 2012-13. 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 the assessment year 2012-13. On receipt of the information that the appellant had made cash deposits of Rs.38,00,000/- with Lokseva Assessee by : Shri Pramod S. Shingte Revenue by : Shri Sourabh Nayak Date of hearing : 14.12.2023 Date of pronouncement : 14.12.2023 ITA No.1258/PUN/2023 2 Sahakari Bank Ltd. during the year under consideration, a notice u/s 148 of the Act was issued on 30.03.2019. In response to notice u/s 148, no return of income was filed by the appellant. Based on this information, the assessment was completed by the Assessing Officer vide order dated 18.12.2019 passed u/s 147 r.w.s. 144 of the Act at a total income of Rs.22,51,250/-. 3. Being aggrieved by the above assessment order, an appeal was before the NFAC, who vide impugned order dismissed the appeal of the assessee for non-prosecution. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. I heard the rival submissions and perused the material on record. From perusal of the impugned order, it is clear that the NFAC while passing the ex-parte order had not adjudicated the issue raised in appeal on merits, instead the NFAC dismissed the appeal for want of prosecution of appeal. This approach of the NFAC is totally unreasonable and unjustified. The NFAC fell in serious error by not adjudicating the issues in appeal on merits. The settled positions of law mandates the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. In the present ITA No.1258/PUN/2023 3 case, the NFAC had fell into serious error by not disposing of the appeal on merits. Therefore, we vacate this finding of the NFAC. 6. In the circumstances, I remand the matter back to the file of the NFAC and direct to dispose of the appeal on merits in accordance with law after affording due opportunity of being heard to the appellant. 7. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced on this 14 th day of December, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 14 th December, 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.