Nita Ramchand Samtani, Pune V. Income Tax Officer (International Taxation), Pune

ITA 187/PUN/2023

AI Insights

The case involves Nita Ramchand Samtani, a Non-Resident Indian, who appealed against the order of the Commissioner of Income Tax (Appeals)-13, Pune, which dismissed her appeal for non-prosecution. The original assessment by the Income Tax Officer (I.T.)-4, Pune, for the assessment year 2010-11, increased her declared income significantly, assessing capital gains from property sale and denying exemption under section 54 of the Income Tax Act, 1961. The appellant's failure to appear was attributed to difficulties caused by the COVID-19 pandemic. The Tribunal, referencing the Supreme Court's decision on the extension of limitation due to the pandemic, found merit in the appellant's reasons for non-appearance and remitted the case back to the CIT(A) for a fresh evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137621 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 22-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 14-02-2023
• Other Referred Cases: Cognizance for Extension of Limitation, In re (2022) 441 ITR 722 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 54; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.187/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2010-11 Nita Ramchand Samtani, C/o. Mohan Assandas Dodani, Flat No.A-11, Parmar Paradise, 9, B.J. Road, Sadhu Vaswani, Pune- 411001. PAN : BGTPS8963A Vs. ITO (International Taxation), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)- 13, Pune [‘the CIT(A)’] dated 23.06.2022 for the assessment year 2010-11. 2. Briefly, the facts of the case are that the appellant is a Non- Resident Indian. The Return of Income for the assessment year 2010-11 was filed on 29.12.2017 declaring total income of Rs.4,39,650/-. Against the said return of income, the assessment was completed by the Income Tax Officer (I.T.)- 4, Pune (‘the Assessee by : Shri P. D. Kudva Revenue by : Shri Suhas Kulkarni Date of hearing : 23.03.2023 Date of pronouncement : 23.03.2023 ITA No.187/PUN/2023 2 Assessing Officer’) vide order dated 29.12.2017 passed u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (‘the Act’) at a total income of Rs.27,91,450/- assessing the capital gains derived on sale of property, denying the claim for exemption u/s 54 of the Act. 3. Being aggrieved, an appeal was filed before the ld. CIT(A) who vide impugned order dismissed the appeal for non-prosecution. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. It is submitted that the appellant could not cause the appearance comply with notice of hearing before the ld. CIT(A) owing to the difficulties caused by the prevalent of Pandemic Covid-19. Therefore, the matter may be remanded to the file of the ld. CIT(A) for de novo consideration of appeal on merits. 6. On the other hand, ld. Sr. DR has no serious objection to remit the matter to the file of the ld. CIT(A). 7. I heard the rival submissions and perused the material on record. The only issue that comes up for consideration is whether the CIT(A) was justified in passing the ex-parte order or not. It is apparent that the proceedings for hearing of appeal were taken up by the ld. CIT(A) during the prevalence of the Pandemic Covid-19. The Hon’ble Apex Court in the case of Cognizance for Extension of ITA No.187/PUN/2023 3 Limitation, In re (2022) 441 ITR 722 (SC) dated 10.01.2022 had suo motu extended the limitation prescribed under various statutes on account of difficulties faced by the citizens of the country on account of Pandemic Covid-19. Therefore, in view of the above decision of the Hon’ble Apex Court (supra), I am of the considered opinion that there is reasonable cause for non-appearance before the ld. CIT(A). In the circumstances, I remit the matter to the file of the ld. CIT(A) to decide the issue in appeal on merits in accordance with law. 8. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced on this 23 rd day of March, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 23 rd March, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-13, Pune. 4. The CIT (IT & TP), Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.