Gautam Manikchand Gelda, Pune V. Deputy Commissioner of Income-tax, Circle - 3, Pune

ITA 3056/PUN/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9716 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-04-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHANAN
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.3056/PUN/2017 / ASSESSMENT YEAR : 2009-10 GAUTAM MANIKCHAND GELDA, 1464, MANGESH SHREE SADASHIV PETH, PUNE-411030. PAN: AGRPG6752A .. /APPLICANT / V/S. DCIT, CIRCLE-3, PUNE. .. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI MAHADEVAN A. M. KRISHANAN / DATE OF HEARING : 28.04.2021 / DATE OF PRONOUNCEMENT : 11.05.2021 / ORDER PER S. S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 15.09.2017 PASSED BY THE CIT(A)-5, PUNE FOR A.Y. 2009-10. 2. WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. THE ASSESSEE CALLED ABSENT AND SET EX-PARTE. THEREFORE, WE PROCEED TO HEAR THE LD. DR AND PASS ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 2 ITA NO.3056/PUN/2017 3. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER THE CIT(A) JUSTIFIED IN CONFIRMING THE ORDER PASSED BY THE ASSESSING OFFICER EX-PARTE OF ASSESSEE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE IS AN INDIVIDUAL ENGAGED IN THE BUSINESS OF PRINTING MATERIALS AND DERIVES INCOME AS PARTNER IN THE FIRMS. THE ASSESSEE FILED RETURN OF INCOME DECLARING A TOTAL INCOME OF RS.37,67,980/-, AGAINST WHICH THE ASSESSING OFFICER DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.50,86,450/- VIDE ITS ORDER DATED 30.12.2011 INTER-ALIA MAKING THE ADDITIONS ON ACCOUNT OF LONG TERM CAPITAL GAIN, U/S 14A AND ITS DETAILS. THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A). WE NOTE THAT THE CIT(A) ISSUED AS MANY AS 4 NOTICES AGAINST WHICH NO APPEARANCE WAS PUT UP BY THE ASSESSEE TO PROSECUTE THE GROUNDS RAISED BEFORE THE CIT(A). HAVING NO ALTERNATIVE, THE CIT(A) BY PLACING RELIANCE IN THE CASE OF M/S. CHEMIPOL OF HONBLE HIGH COURT OF BOMBAY CONFIRMED THE ORDER OF THE ASSESSING OFFICER IN THE ABSENCE OF ASSESSEE. AS DISCUSSED ABOVE, THE ASSESSING OFFICER MADE ADDITIONS ON ACCOUNT OF LONG TERM CAPITAL GAIN, DISALLOWANCE U/S 14A AND NON-DISCLOSURE OF INCOME OF RS.40,183/- ON ACCOUNT OF ITS DETAILS, IN OUR OPINION, ALL THESE ADDITIONS REQUIRE ASSISTANCE OF THE ASSESSEE BY COGENT EVIDENCES IN THE FIRST APPELLATE PROCEEDINGS, WHEREAS INSPITE OF HAVING ISSUED NOTICES THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE ITS GROUNDS BEFORE THE CIT(A). THEREFORE, IT IS CLEAR THE GROUNDS RAISED BY THE ASSESSEE WERE NOT DISPOSED OF WITHOUT ANY EVIDENCES ON RECORD, THE CIT(A) DISMISSED THE APPEAL FOR NON-APPEARANCE WHICH CLEARLY SHOWS THE GROUNDS WERE NOT ADJUDICATED ON MERITS. THEREFORE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT(A) FOR ITS FRESH ADJUDICATION BY GIVING AN OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN 3 ITA NO.3056/PUN/2017 SUPPORT OF ITS CLAIM. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 11 TH DAY OF MAY, 2021. SD/- SD/- ( R. S. SYAL ) ( S. S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 11 TH MAY, 2021 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-5, PUNE. 4. THE PR. CIT-4, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.