Pravin Dalichand Chhajed, Pune V. Income Tax Officer, Ward 6(1), Pune

ITA 152/PUN/2023

AI Insights

The case involves an appeal by Pravin Dalichand Chhajed against an ex parte order from the CIT(A) concerning the assessment year 2014-15. The original assessment raised the total income from the returned income significantly, which led to the appeal. The CIT(A) had dismissed the appeal ex parte, presuming the appellant had no further arguments to present. The Tribunal found that the appellant was not given a fair opportunity to present his case and thus remitted the matter back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124100 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 06-02-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.152/PUN/2023 नधा रण वष / Assessment Year : 2014-15 Pravin Dalichand Chhajed, 362, 36, Sukhsagar Apartment, Kebote Colony, Ghorpade Peth, Pune 411 042 Maharashtra PAN : ABYPC2517R Vs. ITO, Ward-6(3), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 01-10-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2014-15. 2. I 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.143(3) of the Act assessing total income at Rs.13,09,460/- as against the returned income at Rs.3,22,510/-. The ld. CIT(A), in para 3.2 of the impugned order, noted that the assessee had deliberately avoided to avail the opportunities provided. He, therefore presumed that the appellant had nothing to say in the matter. Accordingly, the ex-parte order qua the Assessee by Shri Sarvesh Khandelwal Revenue by Shri Ganesh B. Budruk Date of hearing 20-04-2023 Date of pronouncement 21-04-2023 ITA No. 152/PUN/2023 Pravin Dalichand Chhajed 2 assessee was passed dismissing the appeal. Considering the entirety of facts and circumstances including the reasons adduced by the ld. AR for absence of the assessee before the ld. CIT(A), 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 his file 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 point of view in the fresh assessment. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21 st April, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 21 st April, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 152/PUN/2023 Pravin Dalichand Chhajed 3 Date 1. Draft dictated on 20-04-2023 Sr.PS 2. Draft placed before author 20-04-2023 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. *