SHRI DEEPAK KAMLAKAR KELKAR, NAGPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, AKOLA

ITA 31/NAG/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8874 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 25-09-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 22-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3); 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.31/NAG/2018 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 Shri Deepak Kamlakar Kelkar, C/o. M/s. Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur-440002. PAN : ACGPK1634A Vs. ACIT, Akola Circle, Akola. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-1, Nagpur [‘the CIT(A)’] dated 04.12.2017 for the assessment year 2013-14. 2. Briefly, the facts of the case are that the appellant is an individual deriving income from the medical profession. The return of income for the assessment year 2013-14 was filed on 31.10.2013 declaring total income of Rs.24,11,340/-. Against the said return of income, the assessment was completed by the Assistant Commissioner of Income Tax, Akola Circle, Akola (‘the Assessing Officer’) vide order dated 21.09.2015 passed u/s 143(3) of the Assessee by : Shri Rajesh V. Loya Revenue by : Shri G. J. Ninawe Date of hearing : 26.09.2022 Date of pronouncement : 07.11.2022 ITA No.31/NAG/2018 2 Income Tax Act, 1961 (‘the Act’) at a total income of Rs.39,56,400/- after making disallowance u/s 36(1)(iii) of Rs.8,36,630/-, addition u/s 14A of Rs.2,76,234/- and addition u/s 28(iv) of Rs.4,32,198/-. 3. Being aggrieved by the above additions, an appeal was filed before the ld. CIT(A), who vide impugned order confirmed the action of the Assessing Officer. 4. Being aggrieved, the appellant is in appeal before me in the present appeal. 5. The ld. AR submits that the ld. CIT(A) without considering the written submissions filed by the assessee before him had dismissed the appeal. 6. On the other hand, ld. Sr. DR placing reliance on the order of the ld. CIT(A) submits that no interference is required. 7. I heard the rival submissions and perused the material on record. I have carefully gone through the order of the ld. CIT(A). I find that the appellant had filed a detailed written submissions before the ld. CIT(A) challenging the impugned addition. However, the ld. CIT(A) without considering the written submissions as well as without independent application of mind, had simply confirmed the action of the Assessing Officer, which is in gross violation of principles of natural justice. In these circumstances, I am of the considered opinion that in the interest of justice the matter requires ITA No.31/NAG/2018 3 remand to the file of the ld. CIT(A) for de novo adjudication of issue in appeal in accordance with law. I order accordingly. 8. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced on this 07 th day of November, 2022. Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 07 th November, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Nagpur. 4. The Pr. CIT-1, Nagpur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर / DR, ITAT, Nagpur. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.