AARTI RAJU PATIL, Jalgaon V. Income Tax Officer, Ward-2(3), Jalgaon, Jalgaon

ITA 281/PUN/2023

AI Insights

The case involves Aarti Raju Patil, the appellant, contesting an ex parte order from the CIT(A) regarding the assessment year 2010-11. The original assessment by the ITO under section 143(3) of the Income-tax Act, 1961, resulted in a total income assessment of Rs. 20,34,230 as opposed to the returned income of Rs. 1,34,230. The CIT(A) dismissed the appeal ex parte, presuming the appellant had no further arguments to present. The Tribunal, upon review, found that the appellant should be given another opportunity to present her case and thus remitted the matter back to the CIT(A).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124111 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 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: 2010-2011
• Appeal Filed On: 12-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.281/PUN/2023 नधा रण वष / Assessment Year : 2010-11 Aarti Raju Patil, 148/3, Mali Wada, At Post Paldhi Khu, Tal. Dharangaon, Dist. Jalgaon Maharashtra – 425 103 PAN : AIZPP8506H Vs. ITO, Ward-2(3), Jalgaon Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 11-01-2023 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 2010-11. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. Assessee by None Revenue by Shri Ganesh B. Budruk Date of hearing 20-04-2023 Date of pronouncement 21-04-2023 ITA No. 281/PUN/2023 Aarti Raju Patil 2 3. It is seen that the assessment order in this case was passed u/s.143(3) of the Act assessing total income at Rs.20,34,230/- as against the returned income at Rs.1,34,230/-. The ld. CIT(A), in para 4 of the impugned order, noted that the assessee had deliberately avoided to avail the opportunities provided. He, therefore presumed that the appellant had nothing to say in the matter. Accordingly, the ex-parte order qua the assessee was passed dismissing the appeal. Considering the entirety of facts and circumstances, 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 his file with a direction to decide the appeal 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. 4. 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 ITA No. 281/PUN/2023 Aarti Raju Patil 3 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 Date 1. Draft dictated on 20-04-2023 Sr.PS 2. Draft placed before author 20-04-2023 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. *