LALITKUMAR CHUNILAL BHATEWARA, Pune V. Income Tax Office Ward-14(4), Pune, Pune

ITA 247/PUN/2023

AI Insights

This case involves an appeal by Lalitkumar Chunilal Bhatewara against an ex parte order passed by the CIT(A) in the National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The original assessment and the first appellate order were both passed in the absence of the assessee. The Tribunal, considering the circumstances where both the assessment and the appellate order were made without the presence of the assessee, decided to set aside the impugned order and remit the case back to the AO for a fresh assessment, allowing the assessee to present any fresh evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124102 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 27-02-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.247/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Lalitkumar Chunilal Bhatewara, At Post Uralikanchan, Tal. Haveli, Dist. Pune, Pune 412 202, Maharashtra PAN :ABBPB6752E Vs. ITO, Ward-14(4), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 30-01-2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.14,08,140/-. The ld. CIT(A) also passed the ex parte in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate order Assessee by Shri Mahavir Jain Revenue by Shri Ganesh B. Budruk Date of hearing 20-04-2023 Date of pronouncement 21-04-2023 ITA No. 247/PUN/2023 Lalitkumar Chunilal Bhatewara 2 have been passed in the absence of the assessee, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his point of view in the fresh assessment. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21 st April, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 21 st April, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 247/PUN/2023 Lalitkumar Chunilal Bhatewara 3 Date 1. Draft dictated on 20-04-2023 Sr.PS 2. Draft placed before author 21-04-2023 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. *