Maruti Shankar Satav L/H Sadhana Maruti Satav, Pune V. The Income Tax Officer, Ward-14(2), Pune

ITA 430/PUN/2023

AI Insights

The case involves three appeals by the assessee, Maruti Shankar Satav, against the orders passed by the CIT(A) in the National Faceless Appeal Centre, Delhi, for the assessment years 2008-09, 2009-10, and 2011-12. The appeals were heard by the Income Tax Appellate Tribunal Pune Bench. Both the initial assessments and the appellate orders were passed ex parte in the absence of the assessee. The Tribunal, considering the circumstances where both the assessments and the first appellate orders were passed without the presence of the assessee, decided to set aside the impugned orders and remit the matters back to the AO for fresh assessments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137728 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-07-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 12-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.430 to 432/PUN/2023 नधा रण वष / Assessment Years : 2008-09, 2009-10 & 2011-12 Maruti Shankar Satav, Legal heir Sadhana Maruti Satav, Sr.No.67, Satav Nagar, Handewadi Road, Hadapsar, Pune 411 028 Maharashtra PAN : ADEPS5763K Vs. ITO, Ward-14(2), Pune/ DCIT, Circle-7, Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : These three appeals by the assessee arise out of the orders dated 25-01-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment years 2008-09, 2009-10 and 2011-12. 2. We have heard the ld. DR and gone through the relevant material on record. The assessee is absent. It is seen that the assessment orders in these cases were passed ex parte u/s.144 of the Assessee by None Revenue by Shri Ramnath P. Murkunde Date of hearing 03-07-2023 Date of pronouncement 03-07-2023 ITA Nos.430 to 432/PUN/2023 Maruti Shankar Satav 2 Act determining total income at Rs.2,00,71,120/- for the A.Y. 2008- 09, Rs.50,42,310/- for the A.Y. 2009-10 and Rs.2,26,72,335/- for the A.Y. 2011-12. The ld. CIT(A) also passed ex parte orders in the absence of the assessee for the three years under consideration. In view of the facts obtaining in the instant cases where both the assessments as well as the first appellate orders have been passed in the absence of the assessee, we are of the opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of the AO with a direction to pass the assessment orders 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 his point of view in the fresh assessments. 3. In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 03 rd July, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 03 rd July, 2023 सतीश ITA Nos.430 to 432/PUN/2023 Maruti Shankar Satav 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The Pr.CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 03-07-2023 Sr.PS 2. Draft placed before author 03-07-2023 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. *