Ashfaque Ahmed Abdul Hamid Ansari, Dhule V. The Asstt. Commissioner of Income-tax, Dhule Circle, Dhule , Dhule

ITA 402/PUN/2023

AI Insights

The case involves Ashfaque Ahmed Abdul Hamid Ansari, the appellant, against the ACIT, Dhule Circle, the respondent, concerning an ex parte order from the CIT(A) related to the assessment year 2016-17. The original assessment under section 143(3) of the Income-tax Act, 1961, resulted in a total income assessment of (-)Rs.13,64,658, contrasting with the returned income of (-)Rs.36,16,356. The CIT(A) dismissed the appeal ex parte due to the absence of any arguments from the assessee despite multiple opportunities. The Tribunal, upon reviewing the circumstances, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, highlighting the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124131 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 7 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: 09-04-2023
• 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.402/PUN/2023 नधा रण वष / Assessment Year : 2016-17 Ashfaque Ahmed Abdul Hamid Ansari, E-68, MIDC, National Highway No.3, Avdhan, A/P. Dhule-424311, Maharashtra PAN : AAKPA2569A Vs. ACIT, Dhule Circle, Dhule Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 27-03-2023 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. 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. I am, therefore, proceeding to dispose the appeal ex parte qua the assessee. Assessee by : None Revenue by : Shri Suresh Gaikwad Date of hearing 16-05-2023 Date of pronouncement 17-05-2023 ITA No. 402/PUN/2023 Ashfaque Ahmed Abdul Hamid Ansari 2 3. It is seen that the assessment order in this case was passed u/s. 143(3) of the Act assessing total income at (-)Rs.13,64,658/- as against the returned income at (-)Rs.36,16,356/-. The ld. CIT(A) noted that despite giving many opportunities, the assessee did not submit any argument in support of his grounds of appeal. Accordingly, an ex-parte order qua the assessee was passed dismissing the appeal. Considering the entirety of facts and circumstances, 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 ld. CIT(A) with a direction to decide the appeal 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 appeal proceedings. 4. 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. 402/PUN/2023 Ashfaque Ahmed Abdul Hamid Ansari 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. *