Deepali Rajendra Ahire, Solapur V. Assistant Commissioner of Income-Tax, Circle -2 , Solapur

ITA 261/PUN/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0381 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणे मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.261/PUN/2020 िनधाᭅरणवषᭅ /Assessment Year: 2013-14 Smt.Deepali Rajendra Ahire, Manegaon, Vairag, Tal-Barsi, Solapur – 413402. PAN: AFRPA 9708 H Vs The Assistant Commissioner of Income Tax, Circle-2, Solapur. Appellant/ Assessee Respondent/ Revenue Assessee by Shri M K Kulkarni – AR Revenue by Shri Arvind Desai – DR Date of hearing 16/06/2022 Date of pronouncement 22/06/2022 आदेश/ ORDER PER DR.DIPAK P.RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income-tax(Appeals)-7, Pune’s, order dated 20.11.2019for the Assessment Year 2013-14, involving proceedings under section 143(3) of the Income Tax Act, 1961. 2. Brief facts of the case are that the assessee had filed return of income electronically on 30.09.2013 declaring total income at Rs.21,47,626/- including income from Capital Gain. During the assessment proceedings, the Assessing Officer(AO) treated the income as short term capital gain and made addition of Rs.46,33,740/-. ITA No.261/PUN/2020 for A.Y.2013-14 Smt. Deepalil Rajendra Ahire (A) 2 3. Being aggrieved by the assessment order, the assessee filed appeal before the ld.CIT(A)-7, Pune. 3.1. The ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved, the assessee filed appeal before this Tribunal. The ld.Authorised Representative for the assessee submitted that due to some reasons, the assessee could not appear before the ld.CIT(A). The ld.CIT(A) has merely confirmed the assessment order without going into facts of the case. 5. We have heard both the parties, perused the material available on record and have gone through the orders of the Lower Authorities. In the interest of justice, the case is set-aside to the file of the ld.CIT(A). The ld.CIT(A) shall grant opportunity of being heard to the assessee. The assessee shall file all the relevant documents before the ld.CIT(A), accordingly, the grounds of appeal raised by the assessee are allowed for statistical purpose. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 22 nd June, 2022. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 22 nd June, 2022/ SGR* ITA No.261/PUN/2020 for A.Y.2013-14 Smt. Deepalil Rajendra Ahire (A) 3 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.