Subhashchandra R Chechani, Jalna V. Assistant Commissioner of Income-Tax, Central Circle - 1, Aurangabad

ITA 157/PUN/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5815 (ITAT-PUNE)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.157 /PUN/2022 नधा रण वष / Assessment Year : 2012-13 Subhashchandra R. Chechani, Plot No.B-76, Near Balaji Mandir, Sambhaji Nagar, Jalna – 431 203 PAN : AAPPC5076P Vs. ACIT, Central Circle-1, Aurangabad (Appellant) Respondent) आयकर अपील सं. / ITA No.158 /PUN/2022 नधा रण वष / Assessment Year : 2012-13 Subhashchandra R. Chechani HUF, Plot No.B-76, Near Balaji Mandir, Sambhaji Nagar, Jalna – 431 203 PAN : AAAHC7243R Vs. ACIT, Central Circle-1, Aurangabad (Appellant) Respondent) आदेश / ORDER PER R.S.SYAL, VP : These two appeals by the related but different assessees arise out of the orders passed by the CIT(Appeals)-12, Pune on 29-10- 2021 in relation to the assessment year 2012-13. Since both the appeals are based on similar facts and identical grounds, I am, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. Appellant by None Respondent by Shri S.P. Walimbe Date of hearing 29-03-2022 Date of pronouncement 29-03-2022 ITA Nos. 157 & 158/PUN/2022 2 2. Shorn off unnecessary details, it is seen that the assessment orders in both the cases were passed u/s.144 r.w.s.147 of the Act making certain additions. Appeals were filed by both the assessees before the ld. CIT(A), who issued certain notices which remained unresponded. As a result of that, both the appeals came to be dismissed. The case of the assesses is that adequate opportunity of hearing was not granted by both the authorities. Considering the entirety of the facts and circumstances prevailing in the instant cases, wherein the assessment orders were also framed ex parte u/s.144 and the appeals were also disposed of in the absence of the assessee, I am of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matter is restored to the file of AO. I order accordingly and direct him to frame the assessments afresh as per law and after allowing reasonable opportunity of hearing to the assessee. 3. In the result, both the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 29 th March, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 29 th March, 2022 Satish ITA Nos. 157 & 158/PUN/2022 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 CIT(A)-12, Pune 4. 5. The Pr.CIT concerned वभागीय त न ध, आयकर अपील!य अ धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 29-03-2022 Sr.PS 2. Draft placed before author 29-03-2022 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. *