SANJEEVANI ABHAY OSWAL, Kolhapur V. Assistant Commissioner of Income Tax, Central Circle-Kolhapur, Kolhapur

ITA 131/PUN/2023

AI Insights

The case involves an appeal by Sanjeevani Abhay Oswal against an ex parte order from the CIT(A) concerning the assessment year 2014-15. The original assessment determined the total income at Rs.9,77,000 under sections 153C read with 143(3) of the Income-tax Act, 1961. The CIT(A) dismissed the appeal ex parte due to the appellant's failure to submit written submissions despite repeated opportunities. The appellant contested that adequate opportunity of hearing was not provided. The Tribunal, after considering the submissions, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137792 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 01-02-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No.131/PUN/2023 Assessment Year : 2014-15 Sanjeevani Abhay Oswal, 1792, A-Ward, Sakoli Shivaji Peth, Kolhapur – 416012 Maharashtra PAN : AAFPO9580N Vs. The ACIT, Central Circle, Kolhapur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dt. 22-11-2022 passed by the CIT(A) in National Faceless Appeal Centre u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2014-15. 2. It is seen that the assessment order in this case was passed u/s.153C r.w.s.143(3) of the Act determining total income at Rs.9,77,000/-. The ld. CIT(A), in para Nos. 7 of the impugned order, noted that: `The above discussion suggests that in spite of repeated opportunities, the appellant did not file any written Assessee by Shri Kishor B. Phadke Revenue by Shri M.G. Jasnani Date of hearing 17-08-2023 Date of pronouncement 21-08-2023 ITA No.131/PUN/2023 Sanjeevani Abhay Oswal 2 submission in support of grounds raised............. The, the ld. CIT(A) noted in para 8 that in the given circumstances, there was no other option left with him but to decide the appeal on the basis of documents that have been submitted by the assessee. Thereafter, he dismissed the appeal of the assessee ex parte qua the assessee. The ld. AR submitted that adequate opportunity of hearing was not provided by the ld. first appellate authority. 3. After hearing both the sides and considering the entirety of facts and circumstances of the case, we are of the considered 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. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21 st August, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 21 st August, 2023 सतीश ITA No.131/PUN/2023 Sanjeevani Abhay Oswal 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The respondent 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 17-08-2023 Sr.PS 2. Draft placed before author 17-08-2023 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. *