Nirmala Shahaji Pawar, Satara V. Pr Commissioner of Income-Tax -3, Pune

ITA 147/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0026 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 06-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 263

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ प ु णे म ें । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.147/PUN/2021 नििाारण वषा / Assessment Year : 2016-17 Nirmala Shahaji Pawar, 6, Vijay Height, Devi Colony, Sadar Bazar, Satara-415001 PAN : AHMPP0488Q ......अऩीऱाथी / Appellant बिाम / V/s. PCIT, Pune-3, Pune ......प्रत्यथी / Respondent Assessee by : Shri Prateek Jha Revenue by : Shri Mohit Jain स ु नवाई की तारीख / Date of Hearing : 18-01-2022 घोषणा की तारीख / Date of Pronouncement : 18-01-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 31-03-2021 passed u/s. 263 of the Act by the Principal Commissioner of Income Tax-3, Pune [„PCIT‟] for assessment year 2016-17. 2 ITA No.147/PUN/2021, A.Y. 2016-17 2. The only contention raised by the ld. AR is that there was no opportunity for the assessee to prosecute the issues raised in show cause notice dated 09-03-2021 issued by the PCIT u/s. 263 of the Act and referred to Page No. 3 of the impugned order and argued that there was no opportunity for the assessee to furnish the details as sought by the PCIT. He also referred to Page No. 11 of the paper book and submitted that the assessee replied in response to notice dated 24-03-2021 by stating that the said notice was received by the assessee on 30-03-2021, since, the said date is already been lapsed requested for time for filing submission up to 15-04-2021. We note that the PCIT passed impugned order on 31-03-2021 which clearly shows that there was no opportunity for the assessee for furnishing details as sought by the PCIT vide show cause notice. The ld. DR did not object for remanding the issues raised in the appeal to the file of PCIT for its fresh consideration. Therefore, taking into consideration in the facts and circumstances of the case and submissions of ld. AR and ld. DR, we deem it proper to remand the matter to the file of PCIT for its fresh consideration and dispose of the appeal by affording reasonable opportunity of hearing to the assessee. The assessee shall liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 3. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 18 th January, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 18 th January, 2022. रवव 3 ITA No.147/PUN/2021, A.Y. 2016-17 आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The PCIT-3, Pune 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, ऩ ु णे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, वररष्ठ तनजी सधचव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩ ु णे / ITAT, Pune