Dilip Babulal Bhandari, Pune V. The Income Tax Officer-5(2), Pune

ITA 378/PUN/2023

AI Insights

The case involves an appeal by Dilip Babulal Bhandari against an ex parte order from the CIT(A) concerning the assessment year 2016-17. The original assessment was made under sections 144 and 143(3) of the Income-tax Act, 1961, where the total income was assessed at Rs. 48,25,060, significantly higher than the returned income of Rs. 2,65,800. Both the initial assessment and the appellate order were passed in the absence of the assessee. The Tribunal, considering the circumstances of the case, decided to set aside the appellate order and remand the case back to the AO for a fresh assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124128 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-05-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 02-04-2023
• 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.378/PUN/2023 नधा रण वष / Assessment Year : 2016-17 Dilip Babulal Bhandari, 1290, Santosh Nagar, Bhandari Niwas, Katraj, Maharashtra – 411 048 PAN : ACMPB9568J Vs. ITO, Ward-5(3), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 03-02-2023 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. It is seen that the assessment order in this case was passed u/s.144 r.w.s.143(3) of the Act assessing total income at Rs.48,25,060/- as against the returned income at Rs.2,65,800/-. The ld. CIT(A) also passed the ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case, more Assessee by : Ms. Deepa Khare Revenue by : Shri Suresh Gaikwad Date of hearing 16-05-2023 Date of pronouncement 17-05-2023 ITA No. 378/PUN/2023 Dilip Babulal Bhandari 2 specifically, when both the original and appellate orders have been passed ex parte, 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. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 17 th May, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 17 th May, 2023 सतीश ITA No. 378/PUN/2023 Dilip Babulal Bhandari 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 16-05-2023 Sr.PS 2. Draft placed before author 17-05-2023 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. *