Sanket Sumatilala Shah, Pune V. The Income Tax Officer, Ward-5(1), Pune

ITA 407/PUN/2023

AI Insights

The case involves an appeal by Sanket Sumatilala Shah against the order of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the ex-parte order of the Assessing Officer (AO) for the assessment year 2015-16. The primary contention was regarding the addition of Rs.1,31,76,002 as income from business, which the assessee claimed was profit from the sale of agricultural land and thus exempt. The Tribunal noted the absence of the assessee's representation before the NFAC and decided to remand the case for a fresh hearing, allowing the assessee to present necessary evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133005 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 09-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.407/PUN/2023 धििाारण वर्ा / Assessment Year : 2015-16 Sanket Sumatilala Shah, Row Hose No. 9, Hyde Park Society, Market Yard, Pune – 411037 PAN : BTLPS0369D ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 5(1), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri Uma Shanker Prasad सुनवाई की तारीख / Date of Hearing : 03-08-2023 घोषणा की तारीख / Date of Pronouncement : 04-08-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 17-02-2023 passed by the National Faceless Appeal Centre (“NFAC), Delhi for assessment year 2015-16. 2 ITA No. 407/PUN/2023, A.Y. 2015-16 2. Ground No. 1 raised by the assessee challenging the action of NFAC, Delhi in confirming the order of AO ex-parte of the assessee. 3. At the outset, the ld. AR, Shri Pramod Shingte prayed to remand the matter to the file of NFAC, Delhi for its fresh consideration as the grounds raised by the assessee were dismissed for non-prosecution and referred to para No. 5.3 of the impugned order. The ld. DR, Shri Uma Shanker Prasad submits that the CIT(A) discussed the issue on merits. On perusal of the impugned order, we note that the assessee challenged the action of AO in making addition of Rs.1,31,76,002/- as income from business as against the claim of exempt being profit from sale of agricultural land. Admittedly, there was no assistance from the assessee before the NFAC, Delhi and in our opinion, the issue requires assistance from the assessee with relevant documentary evidences in support of his claim. On perusal of para No. 5.3 of the impugned order, we note that the NFAC, Delhi proceeded to confirm the order of AO ex-parte of the assessee, thus, we are of the considered opinion, the assessee shall get one more opportunity before the NFAC, Delhi to prosecute its appeal. Therefore, in the interest of justice, facts and circumstances of the case, we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed for statistical purpose. 4. In view of our decision in ground No. 1 in allowing the issue raised by the assessee, ground No. 2 raised by the assessee is allowed for statistical purpose. 3 ITA No. 407/PUN/2023, A.Y. 2015-16 5. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 04 th August, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 04 th August, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune