Naresh Kheldas Fulwani, Nashik V. Income Tax Officer, Ward-1, Malegaon, Nashik

ITA 1362/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9342 (ITAT-PUNE)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 11-12-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: R.Y. BALAWADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.1362/PUN/2023 नधा रण वष / Assessment Year : 2015-16 Naresh Kheldas Fulwani, Sanap Complex, Near Warehouse, Manmad, Dist Nashik – 423 104 Maharashtra PAN : AABPF1127C Vs. ITO, Ward-1, Malegaon Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 18-10-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2015-16. 2. I have heard both the sides and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining total income at Rs.19.51 lakh as against the returned income of Rs.6.71 lakh. The ld. CIT(A) dismissed the appeal by means of an ex parte order in the absence of Assessee by Shri Kishor B. Phadke Revenue by Shri R.Y. Balawade Date of hearing 28-12-2023 Date of pronouncement 28-12-2023 ITA No. 1362/PUN/2023 Naresh Kheldas Fulwani 2 the assessee. The ld. AR submitted that the assessee’s case could not be represented before the ld. first appellate authority because the notices were issued at the e-mail id of the earlier counsel who was associated with the assessee at the assessment stage, despite the assessee’s own address also available with the Department. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case, I am 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. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh proceedings . 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 28 th December, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 28 th December, 2023 Satish ITA No. 1362/PUN/2023 Naresh Kheldas Fulwani 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 28-12-2023 Sr.PS 2. Draft placed before author 28-12-2023 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. *