RAVINDRA DNYANESHWAR KOLTE, Jalgaon V. INCOME TAX OFFICER, WARD- 1(3), Jalgaon, Jalgaon

ITA 34/PUN/2023

AI Insights

This case involves an appeal by the assessee, Ravindra Dnyaneshwar Kolte, against the order of the CIT(A) which confirmed the ex parte assessment order passed by the AO under section 144 of the Income Tax Act. The AO had determined the total income of the assessee at Rs. 35,25,966 as opposed to Rs. 4,01,710 declared by the assessee. The assessee contended that all necessary documents and submissions were provided to the CIT(A), but were not considered in the decision-making process. The Tribunal, upon hearing the arguments and reviewing the materials, decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment, ensuring that the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137682 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 08-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No. 34/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Ravindra Dnyaneshwar Kolte, A/P. Waghoda (BK), Tal. Raver, Dist. Jalgaon – 425 502 Maharashtra PAN : APDPK6121N Vs. ITO, Ward-1(3), Jalgaon 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 CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Act in relation to the assessment year 2017-18. 2. Shorn off unnecessary details, the facts of the case are that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.35,25,966/- as against Rs.4,01,710/- declared by the assessee. The ld. Assessee by Smt. Deepa Khare Revenue by Shri Akhilesh Srivastava Date of hearing 01-03-2023 Date of pronouncement 01-03-2023 ITA No. 34/PUN/2023 Ravindra D. Kolte 2 CIT(A) confirmed the action of the AO, against which the assessee has come up in appeal before the Tribunal. 3. I have heard both the sides and gone through the relevant material on record. At the outset, the ld. AR referred to pages 1 to 15 of the paper book and submitted that the assessee provided all the documents along with submissions thereof before the ld.CIT(A) but no cognizance was taken thereof while deciding the first appeal. However, since the assessment in this case was made u/s.144, it was prayed that another opportunity be accorded to the assessee to represent his case in a proper manner before the AO. In view of the above factual backdrop 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 AO with a direction to pass the assessment order 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 his point of view in the fresh assessment. ITA No. 34/PUN/2023 Ravindra D. Kolte 3 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st March, 2023. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 01 st March, 2023 Satish आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The Pr.CIT concerned 4. 5. DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 34/PUN/2023 Ravindra D. Kolte 4 Date 1. Draft dictated on 01-03-2023 Sr.PS 2. Draft placed before author 01-03-2023 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. *