Sangeeta Jeevan Chaudhary, Pune V. Assistant Commissioner of Income-Tax, Circle -9, Pune

ITA 425/PUN/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0128 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 27-09-2021
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 425/PUN/2021 नधा रण वष / Assessment Year : 2014-15 Sangeeta Jeevan Chaudhary, Room No.7, Venkatasa HOS SOC BUIL 57, Yamuna Nagar, Nigdi, Pune – 411 044 PAN : AIFPC2310L Vs. ACIT, Circle-9 Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the order dated 30-07-2021 passed by the National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2014-15. 2. We have heard the ld. D.R. and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. It is seen that the assessment in this case was completed u/s.143(3) of the Income-tax Act, 1961 (hereinafter also called `the act’) determining total income of Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 08-08-2022 Date of pronouncement 10-08-2022 ITA No. 425/PUN/2021 Sangeeta Jeevan Chaudhary 2 Rs.97,57,080/-. However, the AO vide rectification order dated 14-08-2019 reduced the benefit of full TDS credit. The ld. CIT(A) passed the ex parte in the absence of the assessee and dismissed the appeal. 3. The assessee, vide ground of appeal No.1, has challenged the ex parte order as having been passed without providing sufficient and reasonable opportunity of hearing. In view of the above factual background prevailing in the extant case, we are 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 ld. CIT(A) with a direction to pass the order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of her case. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 10 th August, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 10 th August, 2022 Satish ITA No. 425/PUN/2021 Sangeeta Jeevan Chaudhary 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 NFAC, Delhi 4. 5. The Pr.CIT Concerned िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune 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 08-08-2022 Sr.PS 2. Draft placed before author 08-08-2022 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. *