M/S Jaihind Weilding and Boiler Work, Nashik V. Income Tax Officer, Nashik, Nashik

ITA 311/PUN/2023

AI Insights

The case involves two appeals by M/s. Jaihind Welding and Boiler Repair Works against the orders of the CIT(A) in relation to the assessment years 2010-11 and 2011-12. The appeals were initially dismissed ex parte by the CIT(A) due to the absence of any response from the appellant to the notices sent. The Tribunal found that it would be just and fair to set aside these orders and remit the cases back to the CIT(A) for a fresh assessment, allowing the appellant a reasonable opportunity to present its case and any new evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124189 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 16-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA Nos.313 and 311/PUN/2023 नधा रण वष / Assessment Years : 2010-11 and 2011-12 M/s. Jaihind Welding and Boiler Repair Works, 25, Manzoor Compound, Old Agra Road, Islampura Ward, At Post : Malegaon, Dist. Nashik – 423203 PAN : AADFJ6659H Vs. ITO, Malegaon, Nashik Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: These two appeals by the assessee arise out of the ex parte orders dated 22-02-2023 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 years 2010-11 and 2011-12. 2. It is seen that the assessment orders in these cases were passed u/s.143(3) of the Act assessing total income at Rs.13,42,724/- and Rs.14,00,000/- as against the returned incomes at Rs.7,76,630/- and Rs.11,97,280/- respectively/-. The ld. CIT(A), in para 4 of the Assessee by Shri Pramod S. Shingte Revenue by Ms. Neha Deshpande Date of hearing 11-05-2023 Date of pronouncement 16-05-2023 ITA Nos. 313 and 311/PUN/2023 M/s. Jaihind Welding and Boiler Repair Works 2 impugned orders, noted that the appellant was afforded opportunity through notices but no reply/response was received from the appellant. He, therefore presumed that the appellant had nothing to say in the matter. Accordingly, the ex-parte orders qua the assessee were passed dismissing the appeals. Considering the entirety of facts and circumstances, I am of the opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of ld. CIT(A) with a direction to decide the appeals 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 its point of view in the fresh assessments. 3. In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 16 th May, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 16 th May, 2023 सतीश ITA Nos. 313 and 311/PUN/2023 M/s. Jaihind Welding and Boiler Repair Works 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 11-05-2023 Sr.PS 2. Draft placed before author 16-05-2023 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. *