Mangala Ramling Pimpale, Ahmednagar V. Income-tax Officer, Ward - 2, Ahmednagar

ITA 2321/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4675 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 04-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MARUTI W MADDEWAD
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 201; 68; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO. 2321 /PUN/201 7 / ASSESSMENT YEAR : 201 3 - 14 MRS. MANGALA RAMLING PIMPALE, 277, BHENDA BUDRUK, TAL. - NEWASA, DISTT. - AHMEDNAGAR 414605 PAN : CSOPP9439G ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 2, AHMEDNAGAR / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI MARUTI W. MADDEWAD / DATE OF HEARING : 20 - 10 - 2020 / DATE OF PRONOUNCEMENT : 20 - 10 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 27 - 06 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , PUNE [CIT(A)] FOR ASSESSMENT YEAR 201 3 - 14 WHEREIN HE CONFIRMED THE ORDER OF ASSESSING OFFICER EX - PARTE OF ASSESSEE. 2 ITA NO . 2321/PUN/2017, A.Y. 2013 - 14 2. WE FIND THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THUS, THE ASSESSEE CALLED ABSENT AND SET EX - PARTE. THEREFORE WE PROCEED TO DISPOSE OF THE CASE BY HEARING THE LD. DR AND MATERIAL AVAILABLE ON RE CORD. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL. THE ASSESSEE SOLD A LAND JOINTLY HAVING 50% SHARE AND HER PART OF THE CONSIDERATION WAS RS.98,00,000/ - . FOR NOT FILING OF THE RETURN OF INCOME, THE AO ISSUED NOTICE U/S. 148 O F THE ACT AND IN RESPONSE TO AS EMANATING FROM THE RECORD THE ASSESSEE DID NOT FILE ANY RETURN OF INCOME IN RESPONSE TO NOTICE U/S. 148 OF THE ACT. THE AO PROCEEDED TO COMPLETE THE ASSESSMENT TO HIS BEST JUDGMENT U/S. 144/147 OF THE ACT BY ADDING ABOVE SA ID AMOUNT U/S. 68 OF THE ACT. THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A). FOR NON - APPEARANCE OF ASSESSEE THE CIT(A) BASING ON THE MATERIAL AVAILABLE ON RECORD HELD THE SAME AS INCOME FROM SHORT TERM CAPITAL GAIN. 4. WE HAVE PERUSED THE CASE RE CORDS AND HEARD THE LD. DR. AS DISCUSSED ABOVE THERE WAS NO OPPORTUNITY FOR THE ASSESSEE BEFORE THE AO NOR IN THE FIRST APPELLATE PROCEEDINGS. WE NOTE THAT THE AO ADDED ENTIRE SALE CONSIDERATION U/S. 68 OF THE ACT AND THE CIT(A) OPINED IT SHOULD BE TREAT ED AS INCOME FROM SHORT TERM CAPITAL GAIN. IN OUR CONSIDERED OPINION TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF AO THAT ONE MORE OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO PRESENT HER CASE ON MERITS SO THAT JUSTICE CAN BE DELIVERED. 3 ITA NO . 2321/PUN/2017, A.Y. 2013 - 14 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO THE FILE OF AO FOR FRESH ADJUDICATION AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE . AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HERSELF BEFORE THE AO WITH EVIDENCES, IF ANY, TO REPRESENT H ER CASE ON MERITS. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2020 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 20 TH OCTOBER, 2020. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 2, PUNE 4. THE PR. CIT - 1 , PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE