Shri Bhagyalaxmi Swasahaya Mandal , Hukkeri V. Income Tax Officer, Ward - 1(3), Belagavi

ITA 388/PAN/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8782 (ITAT-PANAJI)
• Duration Of Justice: 4 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-11-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 22-08-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PANAJI (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.388/PAN/2018 नधा रण वष / Assessment Year : 2008-09 Shri Bhagyalaxmi Swasahaya Mandal Hukkeri, Pattanshetti Building, Hukkeri 591309 PAN : AACAS6876R Vs. ITO, Ward-1(3), Belgavi Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the ex parte order passed by the CIT(A), Belagavi on 28-06-2018 in relation to the assessment year 2008-09. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. As such, I am proceeding to dispose of the appeal ex parte qua the assessee on merits. Assessee by None Revenue by Shri N. Srikanth, Sr. DR Date of hearing 07-11-2022 Date of pronouncement 09-11-2022 ITA No. 388/PAN/2018 Shri Bhagyalaxmi Swasahaya Mandal Hukkeri 2 3. It is seen that the Assessing Officer completed the assessment u/s.143(3) at the total income of Rs.4,85,860/-. The revision proceedings u/s 263 found the assessment order to be erroneous and prejudicial to the interest of revenue. The ld. CIT directed the AO to reframe the assessment. Accordingly, the AO made an addition of Rs.17,32,360/-, being, the capital introduced by the assessee. The CIT(A) in his ex parte order allowed part relief. In view of the fact that the ld. CIT(A) has passed ex parte order, which has been assailed by the assessee on this score, I am of the considered opinion that it would be just and fair if the impugned order is set aside and the matter is restored to him. I order accordingly and direct to dispose of the appeal 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 considered expedient. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09 th November, 2022. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 09 th November, 2022 Satish ITA No. 388/PAN/2018 Shri Bhagyalaxmi Swasahaya Mandal Hukkeri 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A) concerned 4. 5. The Pr.CIT concerned िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, Panaji / DR, Panaji 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 07-11-2022 Sr.PS 2. Draft placed before author 09-11-2022 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. *