Mrs Shweta Sangram Kundale, Pune V. Income Tax Officer, Ward-13(2), Pune, Pune

ITA 1329/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4439 (ITAT-PUNE)
• Duration Of Justice: 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-12-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 04-12-2023
• 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 आयकर अपील सं. / ITA No.1329/PUN/2023 नधा रण वष / Assessment Year : 2018-19 Shweta Sangram Kudale, Flat No.503, Tower No.1, Amanora Township, Hadapsar, Pune 411 028 Maharashtra PAN : EKCPK1267B Vs. ITO, Ward-13(2), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 23-11-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2018-19. 2. We have heard the ld. DR and gone through the relevant material on record. There is no appearance form the side of assessee despite notice. We are, therefore, proceeding to dispose off the appeal on merits ex parte qua the assessee. Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 01-01-2024 Date of pronouncement 01-01-2024 ITA No.1329/PUN/2023 Shweta Sangram Kudale 2 3. It is seen that the assessment order in this case was passed 147 r.w.s. 144 of the Act determining total income at Rs.77.40 lakh. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as 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 order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order 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 assessment. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st January, 2024. Sd/- Sd/- ( PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 01 st January, 2024. सतीश ITA No.1329/PUN/2023 Shweta Sangram Kudale 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The 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 01-01-2024 Sr.PS 2. Draft placed before author 01-01-2024 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. *