Mr. Rahul Gopal Nair, Pune V. Assistant Commissioner of Income-tax, Circle -2, Pune

ITA 1774/PUN/2018

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0645 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 18-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणे मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1774/PUN/2018 िनधाᭅरणवषᭅ / Assessment Year : 2014-15 Mr.Rahul Gopal Nair, Flat No.A-503, Park Garndeur, Balewadi, Pune – 411007. PAN: ABBPN 1567 B Vs The ACIT, Circle-2, Pune. Appellant/ Assessee Respondent /Revenue Assessee by Shri Abhay Avchat – AR Revenue by Shri S P Walimbe – DR Date of hearing 29/06/2022 Date of pronouncement 04/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the ex-parte order of ld.Commissioner of Income Tax(Appeals)-3, Pune proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’) dated 11.07.2018. 2. The appeal is time barred by 15 days. The assessee has filed an affidavit attributing the reasons of delay. We are satisfied with the reasons so stated. We, therefore, admit the appeal for adjudication and dispose of the appeal on merits. 3. In this case the ld.AR submitted that the Assessee could not appear before the Ld.CIT(A). The ld.AR submitted that the case of ITA No.1774/PUN/2018 for A.Y. 2014-15 Mr.Rahul G.Nair Vs. ACIT, Circle-2, Pune (A) 2 the assessee could not be represented properly and urged for granting one more opportunity in the interest of principles of natural justice. 4. We have heard both the parties perused the records. It is a fact that Ld.CIT(A) has passed the ex-parte order in absence of assessee. Therefore, in the interest of Justice, the case is set aside to the Ld.CIT(A) for fresh adjudication. The Ld.CIT(A) shall provide opportunity to the assessee. The assessee shall file all necessary documents before the ld.CIT(A). Accordingly, the appeal of the assessee is allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 4 th July, 2022. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 04 July, 2022/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.