SHRI VISHAL NANAJI KONDAWAR , NAGPUR V. ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), NAGPUR

ITA 219/NAG/2018

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6300 (ITAT-NAGPUR)
• Duration Of Justice: 5 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 143(3); 153A

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.219/NAG/2018 धनिाारण वर्ा / Assessment Year : 2011-12 Vishal Nanaji Kondawar, Flat No. 202, Harekrishna Enclave, Farmland, Ramdaspeth, Nagpur-440010 PAN : AJDPK0206E .......अपीलार्थी / Appellant बनाम / V/s. Asstt. Commissioner of Income Tax, Central Circle – 2(1), Nagpur ......प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.235/NAG/2018 धनिाारण वर्ा / Assessment Year : 2011-12 Nanaji Laxman Kondawar, Flat No. 201, Harekrishna Enclave, Farmland, Ramdaspeth, Nagpur-440010 PAN : ABZPK3639D .......अपीलार्थी / Appellant बनाम / V/s. Asstt. Commissioner of Income Tax, Central Circle – 2(1), Nagpur ......प्रत्यर्थी / Respondent Assessee by : Shri Manoj Moryani Revenue by : Shri Kailash G. Kanojiya सुनवाई की तारीख / Date of Hearing : 16-10-2023 घोषणा की तारीख / Date of Pronouncement : 19-10-2023 2 ITA Nos. 219 & 235/NAG/2018, A.Y. 2011-12 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These two appeals filed by the assessee against the common order dated 25-06-2018 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] for assessment year 2011-12. 2. Since, the issues raised in both the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear both the appeals together and to pass a consolidated order for the sake of convenience. 3. First, we shall take up appeal in ITA No.219/NAG/2018 for A.Y. 2011-12. 4. At the outset, we note that the AO determined the total income of the assessee at Rs.4,55,470/- as against the returned income of Rs.3,10,690/- in response to the notice u/s. 153A of the Act inter alia making addition on account of gain on transfer of agricultural land vide his order dated 30-03- 2015 passed u/s. 153A r.w.s. 143(3) of the Act. The same was challenged before the CIT(A). On perusal of the impugned order, we note that the CIT(A) issued seven notices intimating the date of hearing to the assessee and according to the CIT(A), the assessee did not avail the opportunities given in pursuing grounds of appeal challenging the addition made by the AO which is evident from para 3.1 and 3.2 of the impugned order. Further, we note that the CIT(A) proceeded to dispose off the grounds 3 ITA Nos. 219 & 235/NAG/2018, A.Y. 2011-12 raised by the assessee basing on the material available on record which clearly shows there was no opportunity for the assessee to make submissions in support of grounds raised therein. The ld. AR prayed for another opportunity may be afforded to the assessee to prosecute this appeal and the assessee to ready to lead submissions in support of grounds raised before the CIT(A). The ld. DR did not report any objection in remanding the matter to the file of CIT(A) for fresh consideration. Thus, in the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. 5. In the result, the appeal of assessee is allowed for statistical purpose. ITA No. 235/NAG/2018 for A.Y. 2011-12. 6. We find that this appeal was filed with a delay of 19 days. The assessee filed application dated 26-09-2018 explaining the reasons for delay. On perusal of the same and hearing both the parties, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 19 days is condoned. 7. This appeal pertains to imposition of penalty u/s. 271(1)(c) of the Act. Since, we decided to remand the quantum appeal in ITA No. 219/NAG/2018 in above mentioned paragraphs, this appeal also in questioning the imposition of penalty is remanded to the file of CIT(A) for 4 ITA Nos. 219 & 235/NAG/2018, A.Y. 2011-12 its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. 8. In the result, the appeal of assessee is allowed for statistical purpose. 9. To sum up, both the appeals are allowed for statistical purpose. Order pronounced in the open court on 19 th October, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 19 th October, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-3, Nagpur 4. The CIT(Central), Nagpur. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, / DR, ITAT, 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