Renu Vijaykumar Malhotra, Pune V. Deputy Commissioner of Income-tax, Circle - 7, Pune

ITA 1781/PUN/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9561 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 19-11-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• 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.1781/PUN/2018 िनधाᭅरणवषᭅ / Assessment Year : 2015-16 Mrs. Renu Vijaykumar Malhotra, 22, Sasoon Road, Ladkat Wadi, Station Road, Pune – 411001. PAN: ABBPM 0531 A Vs The DCIT, Circle-7, Pune. Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri S P Walimbe – DR Date of hearing 29/06/2022 Date of pronouncement 07/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals), Pune-5 proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’) dated 29.08.2018. 2. We have heard both the parties, perused the records. In this case the Ld.CIT(A) rejected the appeal of the assessee as defective appeal. The CIT(A) has mentioned that the assessee had not filed grounds of appeal along with the Form No.35. The Ld.CIT(A) gave opportunity to the assessee vide notice dated 27/08/2018 but assessee failed to attend on the said date. The Ld.CIT(A) dismissed the appeal as defective appeal. ITA No.1781/PUN/2018 for A.Y. 2015-16 Mrs.Renu Vijaykumar Malhotra Vs. DCIT, Circle-7, Pune (A) 2 3. In the interest of justice, the Ld.CIT(A) is directed to decide the appeal on merit after giving opportunity to the assessee. Assessee shall submit all the necessary documents at the earliest. Accordingly, the appeal is allowed for statistical purpose. 4. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 7 th July, 2022. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 7 th 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.