Appeal details
Counselvise Citation
[2022] 107 COUNSELVISE.COM (IT) 0278 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 5 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
04-08-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2014-2015
Appeal Filed On
12-02-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.240/PUN/2020 नधा रण वष / Assessment Year : 2014-15 Rajesh Pandurang Patil, House No.21, At Karanjoshi, Post Shahuwadi, Dist. Kolhapur – 415 101 Maharashtra PAN : ARUPP4032G Vs. ITO, Ward-1(2), Kolhapur (Appellant) (Respondent) आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-1, Kolhapur on 10-10-2019 in relation to the assessment year 2014-15. 2. The assessee is aggrieved by certain additions and disallowances as have been set out in the assessment order. 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the assessee furnished a return declaring total income of Rs.2,22,020/-. The Assessing Appellant by None Respondent by Shri M.G. Jasnani Date of hearing 03-08-2022 Date of pronouncement 05-08-2022 ITA No. 240/PUN/2020 Rajesh Pandurang Patil 2 Officer (AO) completed the assessment u/s.144 of the Act determining total income at Rs.35,51,850/-. In view of the fact that the assessment has been completed ex parte qua the assessee, I am of the considered opinion that it would be in the fitness of the things if the impugned order is set-aside and the matter is restored to the file of AO. I order accordingly and direct him to frame the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 05 th August, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 05 th August, 2022 Satish ITA No. 240/PUN/2020 Rajesh Pandurang Patil 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)-1, Kolhapur 4. 5. The Pr.CIT-1, Kolhapur 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 03-08-2022 Sr.PS 2. Draft placed before author 05-08-2022 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. *
