Rajendra Mithalilal Agrawal, Nashik V. Income Tax Officer, Ward-1(1), Nashik

ITA 184/PUN/2023

AI Insights

The case involves Rajendra Mithalilal Agrawal, the appellant, contesting an ex parte order from the National Faceless Appeal Centre (NFAC) for the Assessment Year 2016-07. The appellant argued that they were not given sufficient opportunity to present their details, which led to the ex parte decision. The Departmental Representative (D.R.) did not object to the remand of the case. Consequently, the ITAT decided to set aside the NFAC's order and remand the case for a fresh examination, instructing the appellant to provide necessary documents to support their claims.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301460 (ITAT-PUNE)
• Duration Of Justice: 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-02-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 13-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE SINGLE MEMBER CASE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 184/PUN/2023 : A.Y. 2016-07 Rajendra Mithalilal Agrawal, 532 Phalke Road, Lokhand Bazar, Nasik. PAN: ADMPA6123D Appellant Vs. The I.T.O Ward 1(1) Nasik Respondent Appellant by : Smt. Deepa Khare Respondent by : Shri Suhas Kulkarni Date of Hearing :17-02-2023 Date of Pronouncement : 20-02-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, J.M. This appeal preferred by the assessee emanates from order of National Faceless Appeal Centre (NFAC), Delhi, dated 26-12-2022 for A.Y. 2016-07 as per the grounds of appeal on record. 2. It was mentioned by the ld. A.R for the assessee requesting early hearing from the Bench. It was contended that it is an ex parte order by NFAC wherein sufficient opportunity was not given to the assessee for filing details and hence an early hearing is required. 3. We perused para 3 of the NFAC’s order dated 26-12-2022 and in the said order, we find that two opportunities were given to the assessee. Before us, the assessee has submitted that in these two opportunities they were unable to submit the details since they were prevented from reasons beyond control of the assessee and it was not deliberate or intentional. The ld. D.R did not have any objection if the matter is remanded back to the file of the NFAC. In the interest of justice, therefore, we set aside the order of the NFAC and 2 ITA No.184 of 2022 Rajendra Mithalilal Agrawal A.Y. 2006-07 remand the matter back to its file for re-adjudication on merits and at the same time, we direct the assessee to file details regarding documents representing their case on merits before NFAC. Before parting, we may mention that though the matter was listed for early hearing consideration but in the given facts and circumstances, the case was heard and order pronounced in the open court. Grounds of appeal are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 20 th day of February 2023. Sd/- sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE PRESIDENT JUDICIAL MEMBER Pune; Dated, the 20 th day of February 2023 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. NFAC Delhi 4. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 3 ITA No.184 of 2022 Rajendra Mithalilal Agrawal A.Y. 2006-07 1 Draft dictated on 20-02- 2023 Sr.PS 2 Draft placed before author 20-02-2023 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS 6 Kept for pronouncement on 20-02-2023 Sr.PS 7 Date of uploading of order 20-02-2023 Sr.PS 8 File sent to Bench Clerk 20-02-2023 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order