Kushal Namo Developers, Pune V. Income Tax Officer, Circle-5, Pune, Pune

ITA 327/PUN/2023

AI Insights

The case involves Kushal Namo Developers, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, which confirmed an ex-parte order by the Assessing Officer for the assessment year 2014-15. The primary issue was the confirmation of a disallowance of Rs.29,19,254 under section 43CA of the Income-tax Act, 1961. The appellant argued that they were not given an adequate opportunity to present their case or evidence before the NFAC, which led to the appeal. The Tribunal found merit in the appellant's request for a proper hearing and thus remanded the case back to the NFAC for a fresh evaluation, allowing the appellant to submit relevant evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132918 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-05-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43CA

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.327/PUN/2023 ननधाारण वषा / Assessment Year : 2014-15 Kushal Namo Developers 427/2, Poona Small Scale Industries, Gultekdi, Pune – 411037 PAN: AAKFK2918D .......अपीलाथी / Appellant बनाम / V/s. The Dy. Commissioner of Income-tax, Circle 5, Pune ......प्रत्यथी / Respondent Assessee by : Shri Sarvesh Khandelwal Revenue by : Shri Ramnath P Murkunde सुनवाई की तारीख / Date of Hearing : 04-05-2023 घोषणा की तारीख / Date of Pronouncement : 10-05-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 24-01-2023 passed by the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] for assessment year 2014-15. 2. The assessee raised two grounds of appeal amongst which the only issue emanates for our consideration is as to whether NFAC, Delhi is 2 ITA No.327/PUN/2023, A.Y. 2014-15 justified in confirming the order of Assessing Officer ex-parte of assessee in the facts and circumstances of the case. 3. After hearing both the parties, at the outset, we note that the Assessing Officer made disallowance u/s 43CA of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) for a sum of Rs.29,19,254/- and added the said amount to the total income of the assessee. The assessee challenged the same before NFAC, Delhi, wherein it is noted vide para 4 of the impugned order, four notices were issued by the NFAC, Delhi intimating the assessee fixing the date of hearing. As it is observed from the impugned order, NFAC, Delhi confirmed the order of Assessing Officer in the absence of any submissions in person or in writing. 4. The ld. AR undertaken that the assessee is ready to file evidences in support of its contentions rebutting the findings of Assessing Officer and prayed to remand the issue to the file of NFAC, Delhi for fresh consideration. 5. The ld. DR opposed the same and made reference to the para 4 of the impugned order. 6. We note that the addition made by the Assessing Officer u/s 43CA wherein we find that the assistance of the assessee with relevant evidences are to be on record in support of its contentions. Admittedly, there is no such opportunity for the assessee before NFAC, Delhi and we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh 3 ITA No.327/PUN/2023, A.Y. 2014-15 consideration. The assessee is at liberty to file evidences, if any, in support of its contentions. Thus, grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 10 th May, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 10 th May, 2023. GCVSR आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The concerned CIT, Pune. 4. नवभागीय प्रनतनननध, आयकर अपीलीय अनधकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ा फ़ाइल / Guard File./नपत प्रनत// True Copy// आदेशानुसार / BY ORDER, //True Copy// वरिष्ठ निजी सनिव / Sr. Private Secretary आयकि अपीलीय अनिकिण ,पुणे / ITAT, Pune