Anil Damu Bacchav, Satana V. Income-Tax Officer, Ward 2, Malegaon

ITA 366/PUN/2022

AI Insights

The case involves Anil Damu Bacchav, the appellant, against the ITO, Ward-2, Malegaon, the respondent, concerning an assessment for the year 2017-18. The AO initially completed the assessment under section 144 of the Income-tax Act, 1961, due to the non-appearance of the assessee despite multiple opportunities. The CIT(A) upheld this decision, leading to the appeal before the Income Tax Appellate Tribunal. The Tribunal, considering the circumstances that prevented the assessee from attending the proceedings, decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137749 (ITAT-PUNE)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 18-05-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.366/PUN/2022 नधा रण वष / Assessment Year : 2017-18 Anil Damu Bacchav, Saptshrungi Agro Agency, H.No.565, Lakhamapur, Tal Satana, Dist. Nashik – 423 213 Maharashtra PAN : ASLPB2059F Vs. ITO, Ward-2, Malegaon Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 29-03-2022 passed by the ld. 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 2017-18. 2. We have heard both the sides and gone through the relevant material on record. It is seen that the AO completed the assessment u/s.144 of the Act. The ld. CIT(A), in para 5.1 of the impugned order, has tabled almost seven opportunities given to Assessee by Shri Pramod Shingte Revenue by Shri Ramnath P. Murkunde Date of hearing 18-01-2023 Date of pronouncement 19-01-2023 ITA No.366/PUN/2022 Anil Damu Bacchav 2 the assessee, which were not availed. He, therefore, proceeded ahead and passed the ex-parte order qua the assessee dismissing the appeal. The ld. AR submitted that the assessee was prevented by certain reasons beyond his control from attending the proceedings before the AO as well as the ld. CIT(A). A request was made for giving a fresh opportunity for putting forth the necessary details facilitating the making of the assessment in a lawful manner. In view of the facts obtaining in the extant case, we deem it appropriate to set aside the impugned order and remit the matter to the file of the AO with a direction to frame the assessment afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 19 th January, 2023. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 19 th January, 2023 सतीश ITA No.366/PUN/2022 Anil Damu Bacchav 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. The CIT(A) concerned 4. 5. The Pr. CIT concerned DR, ITAT, ‘A’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 18-01-2023 Sr.PS 2. Draft placed before author 19-01-2023 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. *