Shabeer Babu Kihakkum, Pune V. Income-Tax Officer., Ward -2(2), Pune

ITA 173/PUN/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1139 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 22-03-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No. 173/PUN/2022 नधा रण वष / Assessment Year : 2016-17 Shabeer Babu Kihakkum, Office No.501, Vasundhara Space, Nagaras Road Opposite, Dominos Pizza, Aundh, Pune 411 007, Maharashtra PAN : AHCPB8930F Vs. ITO, Ward-2(2), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the National Faceless Appeal Centre (NFAC), Delhi on 13-11-2021 in relation to the assessment year 2016-17. 2. The appeal is time barred by 70 days. In support of the delay, the ld. AR submitted that the appeal was filed in March, 2022 and the delay is covered by the extended period granted by the Hon’ble Supreme Court due to surge in Covid-19 cases in the country. He further submitted that the ld. CIT(A) passed the order ex parte and urged the Bench to grant one more opportunity to represent the case before him. Assessee by Shri Pramod Shingte Revenue by Shri M.G. Jasnani Date of hearing 29-06-2022 Date of pronouncement 30-06-2022 ITA No. 173/PUN/2022 Shabeer Babu Kihakkum 2 3. I have heard both the sides and perused the relevant material on record. Considering the judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314, the delay in filing of the appeal is condoned and the instant appeal is admitted for disposal on merits. 4. It is seen that the AO completed the assessment u/s.143(3) determining total income of the assessee at Rs.20,12,670/- as against the returned income of Rs.5,34,210/-. The ld. CIT(A) passed the order ex parte after recording in para 4 of the impugned order that three opportunities were given to the assessee, which were not availed. In the absence of any supporting material from the side of assessee, the ld. CIT(A) dismissed the appeal. In the aforesaid factual background, I deem it appropriate to grant another opportunity to the assessee to represent his case before the ld. CIT(A). The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the ITA No. 173/PUN/2022 Shabeer Babu Kihakkum 3 assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 30 th June, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 30 th June, 2022 Satish आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent NFAC, Delhi 4. 5. The CIT concerned. DR, ITAT, ‘SMC’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 173/PUN/2022 Shabeer Babu Kihakkum 4 Date 1. Draft dictated on 29-06-2022 Sr.PS 2. Draft placed before author 29-06-2022 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. *