Anita Mahadev Giri, Pune V. Income-Tax Officer, Ward 5(5), Pune

ITA 27/PUN/2023

AI Insights

The case involves Anita Mahadev Giri, the appellant, contesting an ex parte assessment order passed under section 144 of the Income Tax Act, which significantly increased her declared income from Rs. 1,74,950 to Rs. 22,41,320 for the assessment year 2016-17. Both the initial assessment and the subsequent appeal were conducted ex parte, leading to the appellant's challenge on the grounds of not being given a proper opportunity to be heard. The Tribunal found merit in the appellant's argument, acknowledging the procedural lapses, and thus remanded the case back to the AO for a fresh assessment, allowing the appellant to present her case and any fresh evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124107 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-02-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 04-01-2023
• Laws Referred To: Income Tax Act
• 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.27/PUN/2023 नधा रण वष / Assessment Year : 2016-17 Anita Mahadev Giri, S.No.73/5, Shubharatu, Samrath Nagar, Navi Sanghavi, Pune 411 027, Maharashtra PAN : AOTPG8416K Vs. ITO, Ward-5(5), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 30-07-2021 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2016-17. 2. The appeal is time barred by 311 days. The assesee has filed an affidavit explaining the reasons. I am satisfied with the reasons so stated. The delay is, therefore, condoned and the appeal is admitted for disposal on merits. 3. 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 Assessee by Shri Rajiv Thakkar Revenue by Shri Akhilesh Srivastava Date of hearing 27-02-2023 Date of pronouncement 27-02-2023 ITA No. 27/PUN/2023 Anita Mahadev Giri 2 Rs.22,41,320/- as against Rs.1,74,950/- declared by the assessee. The ld. CIT(A) also passed the ex parte in the absence of the assessee. The ld. AR submitted that the assessee was not given proper opportunity of being heard at both the levels and the absence of the assessee was due to reasons beyond her control. It was, therefore, prayed that another opportunity be accorded to the assessee to represent her case in a proper manner. The ld. AR undertook that the assessee will put in proper representation before the AO if the matter is restored. In view of the above factual background prevailing in the extant case, 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 her 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 27 th February, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 27 th February, 2023 Satish ITA No. 27/PUN/2023 Anita Mahadev Giri 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr. CIT concerned 4. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 27-02-2023 Sr.PS 2. Draft placed before author 27-02-2023 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. *