Mazi Sainik Sangh Pandharpur, Pandharpur V. Income Tax Officer (Exemption), Ward-1(2), Pune, Pune

ITA 344/PUN/2023

AI Insights

The case involves Mazi Sainik Sangh Pandharpur, the appellant, against the ITO (Exemption), Ward-1(2), Pune, the respondent, concerning an ex parte order from the CIT(A) in Delhi for the assessment year 2016-17. The original assessment treated the assessee as an Association of Persons (AOP) and taxed at the maximum marginal rate. The CIT(A) dismissed the appeal due to non-response from the assessee. The Tribunal, after hearing the Departmental Representative and reviewing the materials, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, emphasizing the need for a fair opportunity for the assessee to present its case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124121 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-06-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 26-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.344/PUN/2023 नधा रण वष / Assessment Year : 2016-17 Mazi Sainik Sangh Pandharpur Vitthal G. Jagtap, At Post Gopalpur, Pandharpur – 413 304 Maharashtra PAN : AAAAM9778L Vs. ITO (Exemption), Ward-1(2), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 31-01-2023 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 year 2016-17. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. Assessee by None Revenue by Shri Gurmel Singh Date of hearing 07-06-2023 Date of pronouncement 07-06-2023 ITA No. 344/PUN/2023 Mazi Sainik Sangh Pandharpur 2 3. It is seen that the assessment order in this case was passed u/s.143(3) of the Act assessing total income at Rs.3,44,383/-, treating the assessee an AOP and computing the tax at maximum marginal rate. The ld. CIT(A), in para 5.5 of the impugned order, noted that the assessee trust was awarded several opportunities to furnish the relevant information along with documentary evidence. However, the assessee did not respond. Accordingly, the ex-parte order qua the assessee was passed dismissing the appeal. 4. Considering the entirety of facts and circumstances, 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 ld. CIT(A) with a direction to decide the appeal 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 defence. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07 th June, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 07 th June, 2023 सतीश ITA No. 344/PUN/2023 Mazi Sainik Sangh Pandharpur 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 07-06-2023 Sr.PS 2. Draft placed before author 07-06-2023 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. *