MRS. NAHID TARANNUM AZIZ , NAGPUR V. INCOME TAX OFFICER WARD-4(1), NAGPUR

ITA 191/NAG/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9891 (ITAT-NAGPUR)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 03-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 142(1); 143(1); 143(2)

Judgement Text

आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR (Through Virtual Court) श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आिकर अपील सं. / ITA No.191/NAG/2022 वनर्ाारण िर्ा / Assessment Year : 2014-15 Mrs. Nahid Tarannum Aziz, Opp. Gupta Kiran, Bhandara Road, Bhagwaghar Chowk, Nagpur-400018 PAN : ASAPA7754P .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 4(1), Nagpur ......प्रत्यर्थी / Respondent Assessee by : Shri Abhay Agrawal Revenue by : Shri G.J. Ninawe सुनवाई की तारीख / Date of Hearing : 19-10-2022 घोषणा की तारीख / Date of Pronouncement : 21-10-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 05-05-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2014-15. 2. The assessee raised eight grounds of appeal amongst which the only issue emanates for my consideration is as to whether the CIT(A), NFAC, 2 ITA No.191/NAG/2022, A.Y. 2014-15 Delhi is justified in confirming the order of AO on account of ex-parte of the assessee in the facts and circumstances of the case. 3. Heard both the parties and perused the material available on record. I note that the assessee is an individual and the assessment of the assessee was processed u/s. 143(1) of the Act. After obtaining prior approval of Pr. CIT-3, Nagpur, a notice u/s. 148 was issued to the assessee. In response to which, the assessee filed return of income disclosing the same income that was offered in the original return of income. The AO issued notices u/s. 143(2) and 142(1) of the Act and the assessee filed copy of ITR, computation of income, bank statement, sale deed of purchase of property and other relevant documents as sought by the AO. On an examination of such details, the AO made addition on account of undisclosed long term capital gain to an extent of Rs.4,14,395/- and determined the total income of the assessee at Rs.6,34,248/-. Having aggrieved by the said order of AO, the assessee preferred an appeal before the CIT(A). On perusal of the impugned order, I note that the CIT(A) issued notices through ITBA portal, for which no compliances were made by the assessee which is evident from para 4 of the impugned order. Further, the CIT(A) in the absence of evidences confirmed the view taken by the AO in adding an amount of Rs.4,14,395/- on account of long term capital gain. The ld. AR submitted that the assessee is ready to furnish all the details before the CIT(A) for its fresh examination, if the Tribunal affords an opportunity for the assessee in remanding the matter to the file of CIT(A) for its fresh verification. The ld. DR did not report any objection in remanding the matter to the file of CIT(A) for fresh verification. Therefore, taking into consideration submissions of ld. AR and ld. DR and in the 3 ITA No.191/NAG/2022, A.Y. 2014-15 interest of justice, I deem it proper to remand the matter to the file CIT(A) for its fresh verification. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 4. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 21 st October, 2022. Sd/- (S.S. Viswanethra Ravi) JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 21 st October, 2022. रदव आदेश की प्रविवलवप अग्रेवर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), NFAC, Delhi. 4. The CIT concerned. 5. धिभागीय प्रधिधनधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, नागपुर / DR, ITAT, “SMC” Bench, Nagpur. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune