Venketesh Developers, Pune V. DCIT, Circle-7, Pune, Pune

ITA 1270/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9274 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-01-2024
• Assessment Year: misc
• Appeal Filed On: 28-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE JUSTICE C.V. BHADANG, PRESIDENT AND SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA Nos.1270 & 1271/PUN/2023 नधा रण वष / Assessment Years : 2014-15 & 2015-16 Venketesh Developers, S.No.502, Office no.1, Platinum Classic Building, Pune Nagar Road, Chandan Nagar, Pune 411 014, Maharashtra PN : AAIFV4359B Vs. DCIT, Circle-7, Pune ITO,Ward-14(2), Pune Appellant Respondent आदेश / ORDER PER JUSTICE C.V. BHADANG, PRESIDENT : These two appeals by the assessee are directed against the separate orders dated 30-10-2023 & 06-11-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment years 2014-15 and 2015-16. 2. We have heard both the sides and gone through the relevant material on record. It is seen that the assessment orders for these two years were passed u/s.143(3) of the Act determining total income at Rs.1.32 crore and Rs.74.19 lakh Assessee by Shri Pramod Shingte Revenue by Shri M.G. Jasnani Date of hearing 03-01-2024 Date of pronouncement 03-01-2024 ITA Nos.1270 & 1271/PUN/2023 Venketesh Developers 2 respectively. However, the ld. CIT(A) dismissed the appeals for both the assessment years under consideration, by means of ex parte orders in the absence of the assessee. The ld. AR urged for restoration of the matters to the file of the ld.CIT(A) because the assessee was incapacitated to participate in the proceedings before the learned first appellate authority. In view of the facts obtaining for the instant two years, where the first appellate orders have been passed in the absence of the assessee, we are of the opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of the ld.CIT(A) with a direction to decide the appeals afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its case in the fresh proceedings. 3. In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 03 rd January, 2024. Sd/- Sd/- (R.S.SYAL) (C.V. BHADANG) VICE PRESIDENT PRESIDENT पुणे Pune; िदनांक Dated : 03 rd January, 2024. सतीश ITA Nos.1270 & 1271/PUN/2023 Venketesh Developers 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The Pr.CIT concerned 4. DR, ITAT, ‘B’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 03-01-2024 Sr.PS 2. Draft placed before author 03-01-2024 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.