SAMBHASHIV RAMLOO PATTIWAR, CHANDRAPUR V. INCOME TAX OFFICE, WARD-4, CHANDRAPUR

ITA 19/NAG/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0208 (ITAT-NAGPUR)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 24-01-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, NAGPUR (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.19/NAG/2022 नधा रण वष / Assessment Year : 2017-18 Sambashiv Ramloo Pattiwar, 3-168, Near Arya Samaj Kirana Bazar, Gulbarga-585101, Karnataka PAN : ACOPP3265E Vs. National Faceless Appeal Centre, Delhi/ ITO, Ward-4, Chandrapur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 17-03-2021 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18. 2. The appeal is barred by 254 days. The ld. AR stated that the delay pertains to Covid-19 pandemic period. Ergo, the delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 Assessee by Shri Ashok Bhandari Revenue by Shri G.J. Ninawe Date of hearing 18-10--2022 Date of pronouncement 19-10-2022 ITA No. 19/NAG/2022 A.Y. 2017-18 2 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and the instant appeal is admitted for disposal on merits. 3. At the very outset, the ld. AR submitted that the assessment in this case was made ex parte u/s.144 of the Act. Even the ld. first appellate authority did not afford reasonable opportunity of hearing and dismissed the appeal after giving just one hearing. A prayer was made for granting one more opportunity to the assessee to represent the case properly. No serious objection was taken by the ld. DR. 4. After hearing both the sides and in the aforesaid factual background obtaining in the extant case, I deem it appropriate to grant another opportunity to the assessee to represent his case before the AO. The impugned order is set-aside and the matter is remitted to the file of the AO with a direction to frame the assessment afresh after allowing reasonable opportunity of hearing. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for the case. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 19 th October, 2022. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 19 th October, 2022 Satish ITA No. 19/NAG/2022 A.Y. 2017-18 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A) concerned 4. 5. The Pr.CIT concerned िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, Nagpur / DR, Nagpur 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 18-10-2022 Sr.PS 2. Draft placed before author 19-10-2022 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. *