Late Smt. Nirmala Nemichand Bakliwal, L/h Shri. Ganesh N.Bakliwal, Nanded V. Income-tax Officer, Ward - 1, Nanded

ITA 1825/PUN/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8498 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 27-11-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1825/PUN/2018 नधा रण वष / Assessment Year : 2015-16 Late Nirmala Nemichand Bakliwal Rep.by L/H. Ganesh Nemichand Bakliwal, M/s. Premjeet Traders, Marwadi Galli, Itwara Bazar, Nanded – 431 601 Maharashtra PAN : ALFPB5647J Vs. ITO, Ward-1, Nanded Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 22-10-2018 passed by the CIT(A)-1, Aurangabad in relation to the assessment year 2015-16. 2. It is seen that the AO completed the assessment u/s.143(3) r.w.s.147 of the Act determining total income of the assessee at Rs.54,09,600/- as against the returned income of Rs.2,09,600/-. The ld. CIT(A) in para 2 of the impugned order noted that despite Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 07-07-2022 Date of pronouncement 11-07-2022 ITA No.1825/PUN/2018 2 granting opportunities, neither the authorized representative nor the legal heirs of the assessee could represent the case before him. Therefore, he dismissed the appeal ex parte. In the aforesaid factual background and without going into the merits of the additions, we deem it appropriate to grant another opportunity to the legal heirs of the assessee to represent their 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 legal heirs of the assessee. In such fresh proceedings, the legal heirs of the assessee will be at liberty to lead any fresh evidence as they consider expedient for the case. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 11 th July, 2022. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 11 th July, 2022 सतीश ITA No.1825/PUN/2018 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The CIT(A)-1, Aurangabad 4. 5. The Pr.CIT-1, Aurangabad DR, ITAT, ‘A’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 07-07-2022 Sr.PS 2. Draft placed before author 11-07-2022 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. *