Shri Kunden Hiralal Pardehi, Pune V. Income Tax Officer, Ward-6(4), Pune, Pune

ITA 372/PUN/2023

AI Insights

The case involves an appeal by Kunden Hiralal Pardeshi against an ex parte order passed by the CIT(A) in Delhi concerning the assessment year 2017-18. The original assessment was made ex parte under section 144 of the Income-tax Act, 1961, determining the total income at Rs.41,00,760. Both the initial assessment and the first appellate orders were passed in the absence of the assessee. The Tribunal, upon reviewing the circumstances, decided it was just and fair to set aside the order and remit the case back to the AO for a fresh assessment, allowing the assessee to present any new evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124126 (ITAT-PUNE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 30-03-2023
• 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.372/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Kunden Hiralal Pardeshi, Shop No.20, Fish Market, Pune 411 002 Maharashtra PAN : AFEPP0515L Vs. ITO, Ward-6(4), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 30-01-2023 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 2017-18. 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. 3. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.41,00,760/-. Assessee by None Revenue by Shri Ganesh B. Budruk Date of hearing 20-04-2023 Date of pronouncement 21-04-2023 ITA No. 372/PUN/2023 Kunden Hiralal Pardehi 2 The ld. CIT(A) also passed the ex parte in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment and the first appellate orders have been passed in the absence of the assessee, 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. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21 st April, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 21 st April, 2023 सतीश ITA No. 372/PUN/2023 Kunden Hiralal Pardehi 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 20-04-2023 Sr.PS 2. Draft placed before author 21-04-2023 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. *