Mohan Marutrao Jadhav, Pune V. Deputy Commissioner of Income-tax, Circle - 3, Pune

ITA 391/PUN/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9553 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

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.391/PUN/2019 नधा रण वष / Assessment Year : 2013-14 Mohan Marutrao Jadhav, 405, Narang Corner, Behind Kothrud Bus Stand, Kothrud, Pune 411 038 Maharashtra PAN : AAVPJ5445R Vs. DCIT, Circle-3, Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 14-12-2018 passed by the CIT(A)-13, Pune in relation to the assessment year 2013-14. 2. It is seen that the AO completed the assessment u/s.143(3) determining total income of the assessee at Rs.1,40,38,319/- as against the returned income of Rs.1,21,08,849/-. The ld. CIT(A) dismissed the appeal ex parte. The assessee has raised ground no. 1 to the effect that the he has not been given sufficient Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 06-07-2022 Date of pronouncement 07-07-2022 ITA No.391/PUN/2019 Mohan M. Jadhav 2 opportunity to represent the facts of the case before the ld. CIT(A). In the aforesaid factual background and without going into the merits of the additions, we deem it appropriate to grant another opportunity to the assessee to represent his case before the ld. CIT(A). The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction 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 he considers expedient for his case. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07 th July, 2022. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 07 th July, 2022 सतीश ITA No.391/PUN/2019 Mohan M. Jadhav 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The CIT(A)-13, Pune 4. 5. The Pr.CIT-2, Pune 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 06-07-2022 Sr.PS 2. Draft placed before author 06-07-2022 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. *