DATTATRAYA PANDURANG SHINDE, Pune V. INCOME TAX OFFICER,Ward-5(5), Pune, Pune

ITA 262/PUN/2023

AI Insights

The case involves Dattatraya Pandurang Shinde, the appellant, contesting an ex-parte order from the CIT(A) regarding the assessment year 2010-11. The original assessment raised the total income significantly from the returned income, which led to the appeal. The CIT(A) dismissed the appeal due to non-response to notices, despite the appellant's claims of inadequate opportunity to present his case. The Tribunal found merit in the appellant's arguments about the lack of adequate hearing opportunities both at the assessment and appellate stages, leading to the decision to set aside the CIT(A)'s order and remit the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137778 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-05-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.262/PUN/2023 Assessment Year : 2010-11 Dattatraya Pandurang Shinde, B-7, Kapil Asamant Society, Pashan, Pune 411 021 Maharashtra PAN : ACHPS9939B Vs. ITO, Ward-5(5), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 21-03-2022 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 2010-11. 2. The appeal is time barred by 292 days. The assessee has filed an affidavit explaining the reasons for the delay. We are Assessee by Shri Pramod S. Shingte Revenue by Shri Ramnath P. Murkunde Date of hearing 02-05-2023 Date of pronouncement 03-05-2023 ITA No.262/PUN/2023 Dattatraya Pandurang Shinde 2 satisfied with the reasons. The delay is condoned and the appeal is admitted for disposal on merits. 3. We have heard the rival submissions and gone through the relevant material on record. It is seen that the assessment order in this case was passed u/s.143(3) r.w.s.147 of the Act assessing total income at Rs.59,33,078/- as against the returned income at Rs.21,71,020/-. When the matter was carried before the first appellate authority, the ld. CIT(A), at para 10 of the impugned order, noted that various notices were issued to the appellant which remained unresponded. He, therefore decided the appeal based on the documents that were submitted by the assessee as part of appeal memo, which resulted into passing of the ex-parte order qua the assessee dismissing the appeal. The ld. AR submitted that adequate opportunity of hearing was also not given by the AO inasmuch as the assessee could attend the assessment proceedings only for once and thereafter, the assessment order came to be passed without affording further opportunity of hearing to explain the case. It was submitted that, given an opportunity, the assessee is now in a position to substantiate his ITA No.262/PUN/2023 Dattatraya Pandurang Shinde 3 claims with relevant evidence. Considering the entirety of facts and circumstances, we are 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. We order accordingly and direct him to frame the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee. 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. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 03 rd May, 2023. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 03 rd May, 2023 सतीश ITA No.262/PUN/2023 Dattatraya Pandurang Shinde 4 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, ‘A’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 02-05-2023 Sr.PS 2. Draft placed before author 03-05-2023 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. *