Smt Tara Kishore Kotak, Pune V. Income Tax Officer, Ward-7(2), Pune, Pune

ITA 30/PUN/2023

AI Insights

The case involves Smt. Tara Kishore Kotak, the appellant, who contested an assessment order for the year 2013-14 which included an addition of Rs.6.00 lakh as deemed rental receipt not previously offered for taxation. The initial assessment was challenged due to the CIT(A)'s ex parte decision, which was passed without the appellant's representation. The Tribunal found that the appellant was not given a proper opportunity to be heard, which warranted a re-examination of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124112 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 20 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: 2013-2014
• Appeal Filed On: 05-01-2023
• 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.30/PUN/2023 नधा रण वष / Assessment Year : 2013-14 Smt.Tara Kishore Kotak, E-402, Waterfront, Plot No.59/60, South Avenue, Kalyani Nagar, Pune 411 006 Maharashtra PAN : AFSPK9052P Vs. ITO, Ward-7(2), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 02-12-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2013-14. 2. 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 u/s.143(3) of the Act determining total income at Rs.16,41,240/- as against Rs.10,41,243/- declared by the assessee. The only addition of Rs.6.00 lakh was made by the AO on account of deemed rental receipt which was not offered by the assessee for taxation. The ld. CIT(A), in para no.4 of the impugned order, has Assessee by Shri Prateek Jha Revenue by Shri Akhilesh Srivastava Date of hearing 27-02-2023 Date of pronouncement 27-02-2023 ITA No. 30/PUN/2023 Smt. Tara Kishore Kotak 2 noted that appellant did not comply with the notices and made no submissions. He, therefore, proceeded ahead and passed the ex parte order dismissing the appeal. The ld. AR submitted that the assessee was not given proper opportunity of being heard and the absence of the assessee before the ld. CIT(A) 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 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 ld. CIT(A) with a direction to decide the matter 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. 3. 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. 30/PUN/2023 Smt. Tara Kishore Kotak 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. *