Eagle Home Appliances Pvt.Ltd, Pune V. Assistant Commissioner of Income-Tax, Cir 1(2), Pune

ITA 263/PUN/2022

AI Insights

The case involves an appeal by Eagle Home Appliances Pvt. Ltd. against an order from the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the assessment order passed by the Assessing Officer under sections 143(3) read with 263 of the Income Tax Act for the assessment year 2012-13. The NFAC had issued notices to the assessee for submissions and documents, which were not responded to. Consequently, the NFAC upheld the AO's order due to lack of evidence from the assessee. The Tribunal noted the procedural lapses and the impact of the COVID-19 pandemic on the assessee's ability to respond, leading to the decision to remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132822 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.263/PUN/2022 धििाारण वर्ा / Assessment Year : 2012-13 Eagle Home Appliances Pvt. Ltd., 4 th Floor, Parmar Gallary, Shivarkar Road, Wanwori, Pune – 411040 PAN : AAACT3316M .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1(2), Pune ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 11-01-2023 घोषणा की तारीख / Date of Pronouncement : 12-01-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 30-03-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2012-13. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 2 ITA No.263/PUN/2022, A.Y. 2012-13 3. We note that the assessee filed appeal before the NFAC, Delhi against the giving effect order passed by the AO in pursuance of directions u/s. 263 of the Act. The NFAC, Delhi issued notice on 20-01-2021 to the assessee intimating the date of hearing on 08-03-2021 and also requested to furnish written submissions and documents which is evident from para 4 of the impugned order. Further, it is noted that no reply nor any documents submitted by the assessee in support of its claim before the NFAC, Delhi. It is also noted that no adjournment application also filed in response to the notice dated 20-01-2021 by the assessee. Further, again NFAC, Delhi issued another notice seeking written submissions, information and documents on or before 20-12-2021, but however, no reply was filed by the assessee. Thus, the NFAC, Delhi having no evidence supporting the claim of assessee confirmed the order of AO passed u/s. 143(3) r.w.s. 263 of the Act. Admittedly, there was no opportunity for the assessee to contest its case before the NFAC, Delhi. It is also noted that the said First Appellate proceedings were caused effected during the Covid outbreak. Therefore, taking into consideration the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 4. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 12 th January, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 12 th January, 2023. रदव 3 ITA No.263/PUN/2022, A.Y. 2012-13 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), NFAC, Delhi. 4. The CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune