Mrs Rajashree Baburao Borkar, Pune V. Assistant Commissioner of Income Tax, Circlr-8, Pune, Pune

ITA 1276/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9273 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 3 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: 2016-2017
• Appeal Filed On: 29-11-2023
• Result in Favour of: Matter Remanded
• 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 No.1276/PUN/2023 नधा रण वष / Assessment Year : 2016-17 Rajashree Baburao Borkar, M/s. Shevantai Petroleum, At and Post Narayangaon, Tal. Junnar, Pune 410 504 Maharashtra PAN : AZMPB4222C Vs. ACIT, Circle-8, Pune Appellant Respondent आदेश / ORDER PER JUSTICE C.V. BHADANG, PRESIDENT : This appeal by the assessee is directed against the order dated 20-09-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2016-17. 2. We have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed u/s.144 r.w.s.263 r.w.s.144B of the Act determining total income at Rs.2.01 crore. The ld. CIT(A) dismissed the appeal by means of an ex parte order in the Assessee by Shri Abhay Avchat Revenue by Shri M.G. Jasnani Date of hearing 03-01-2024 Date of pronouncement 03-01-2024 ITA.1276/PUN/2023 Rajashree Baburao Borkar 2 absence of the assessee. The ld. AR urged for restoration of the matter to the file of the ld.CIT(A) because the assessee was incapacitated to participate in the proceedings before the learned first appellate authority for the reasons beyond her control. In view of the facts obtaining in the instant case, where the first appellate order has been passed in the absence of the assessee, we are 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 appeal 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 her case in the fresh proceedings. 3. In the result, the appeal is 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.1276/PUN/2023 Rajashree Baburao Borkar 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.