Smt Kavita Doulat Bhojwani, Singapore V. Income-Tax Officer (International Taxation) -1, Pune

ITA 197/PUN/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0611 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Residential status
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.197/PUN/2022 नधा रण वष / Assessment Year : 2010-11 Kavita Doulat Bhojwani, Blk 39, Amber Road, The Seaview, 03-26, Singapore – 439 947 PAN : AKGPB8551K Vs. ITO (Intl. Taxation)-1, Pune (Appellant) (Respondent) आदेश / ORDER PER S.S. GODARA, JM : This assessee’s appeal for AY 2010-11 arises against the CIT(A)-13, Pune’s order dated 28-11-2019 passed in case No. PN/CIT(A)-13/ITO Ward(IT)-1, Pune/728/2017-18 involving proceedings under Section 143(3) of the Income Tax Act, 1961 in short the Act. Heard both the parties. Case file perused. 2. Coming to the assessee’s sole substantive ground that both the lower authorities have erred in law and on facts in making long term capital gain’s addition of Rs.17,29,920/- arising on sale of shares as unexplained income, it is noted that not only this assessee is a non-resident settled in Singapore but Appellant by Shri Mehul Talera Respondent by Shri Arvind Desai Date of hearing 27-05-2022 Date of pronouncement 31-05-2022 ITA No. 197/PUN/2022 Kavita Doulat Bhojwani 2 also the CIT(A) has passed his lower appellate order ex parte without even indicating the actual service of the corresponding hearing notice. His tabulation in para 2.1 onwards duly take note of the assessee’s residential status. That being the case, I am of the opinion that learned CIT(A) ought to re-adjudicate the assessee’s instant sole substantive ground within three effective opportunities of hearing. I order accordingly. It is made clear that the assessee shall file his fresh address along with all particulars as well as a copy of these remand directions before the CIT(A) so that there is no lack of communication in consequential proceedings. Ordered accordingly. 3. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 31 st May, 2022. Sd/- (S.S.GODARA) JUDICIAL MEMBER प ु णे Pune; दनांक Dated : 31 st May, 2022 Satish ITA No. 197/PUN/2022 Kavita Doulat Bhojwani 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. 4. 5. The CIT(A)-13, Pune The CIT(IT/TP), Pune वभागीय त न ध, आयकर अपील!य अ धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; 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 27-05-2022 Sr.PS 2. Draft placed before author 30-05-2022 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.