PASHANKAR AUTO WHEELS PVT LTD, Pune V. Joint Commissioner of Income Tax, Range-4,Pune, Pune

ITA 245/PUN/2023

AI Insights

The case involves Pashankar Auto Wheels Pvt. Ltd., which appealed against an ex-parte order from the Commissioner of Income Tax (Appeals)-3, Pune. The original assessment was made by the Joint Commissioner of Income Tax, Range-4, Pune, under section 143(3) of the Income-tax Act, 1961, for the assessment year 2011-12. The appellant argued that they were unable to effectively represent their case in the initial appeal, leading to the ex-parte order. Both parties agreed to remand the case back to the CIT(A) for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136273 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No. 245/PUN/2023 धििाारण वर्ा / Assessment Year : 2011-12 Pashankar Auto Wheels Pvt. Ltd. 45/1, Dehu Rd., Katraj By-pass Baner, Pune-411015. PAN:AADCP3766A . . . . . . . अपीलाथी / Appellant बिाम / V/s. Jt. Commissioner of Income Tax Range-4, Pune. . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Sharad A Vaze Revenue by : Shri Sardar Singh Meena सुनवाई की तारीख / Date of conclusive Hearing : 06/04/2023 घोषणा की तारीख / Date of Pronouncement : 06/04/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The appeal is directed against the ex-parte order of the Commissioner of Income Tax (Appeals)-3, Pune [‘CIT(A)’ in short] dt. 03/01/2017 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ in short] which in turn ascended out of the assessment order dt. 28/03/2014 passed u/s 143(3) of the Act by the Jt. Commissioner of Income Tax, Range-4, Pune [‘AO’ in short]. Pashankar Auto Wheels Pvt. Ltd. ITA No.245/PUN/2023 AY: 2011-12 ITAT-Pune Page 2 of 2 2. During the course of hearing, the Ld. AR at the outset adverting to the order of first appellate authority [‘FAA’ in short] narrated the reasons owing to which the assessee could not represent its case effectively in an appeal before the Ld. CIT(A) which in turn resulted into impugned ex-parte order. The Ld. DR hardly had anything to object the request of the appellant for remanding the matter back to the file of Ld. CIT(A) for determination of rights and liabilities thereof on merits. In all fairness, we order accordingly with a direction to Ld. FAA to deal therewith according three effective hearings to the appellant. 3. In result, the appeal is ALLOWED FOR STATISTICAL PURPOSE in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 06 th day of April, 2023. -S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 06 th day of April, 2023. आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT, Pune 4. The Pr. CIT(E), Pune 5. DR, ITAT, Pune “B” Bench, Pune 6. ग र्डफ़ इल / Guard File. आिेश नुस र / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकरअपीलीय न्य य दिकरण, पुणे / ITAT, Pune.