Rajani Ratnakar Kulkarni , Ichalkaranji V. ITO, Ward-1, Ichalkaranji, Ichalkaranji

ITA 439/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7064 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-05-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.439/PUN/2024 निर्धारण वषा / Assessment Year : 2014-15 Rajani Ratnakar Kulkarni Gat No.171/189/1, Kamala Nehru Hsg Society, Nr Laikar Chitra Mandir Kabnoor Vasahat, Ichalkaranji – 416115 PAN : ALJPK9201H Vs. ITO, Ward-1, Ichalkaranji Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2014-15 arises against the NFAC, Delhi‟s order dated 10-01-2024 passed in case No. ITBA/NFAC/S/250/2023-24/1059564183(1) in proceedings under Section 250 of the Income Tax Act, 1961, in short „the Act‟. Heard both the parties. Case file perused. Assessee by Shri Kishor B Phadke Revenue by Shri Sourabh Nayak, Addl.CIT Date of hearing 21-05-2024 Date of pronouncement 27-05-2024 ITA No.439/PUN/2024 Rajani Ratnakar Kulkarni 2 2. It emerges at the outset with the able assistance coming from both the parties that the learned CIT(A)‟s lower appellate order affirming the Assessing Officer‟s action inter-alia initiating section 148/147 proceedings followed by corresponding quantum addition(s) in his re-assessment dated 22.03.2022, has been passed ex-parte. And that too, without having complied with the rigor of section 250(6) of the Act requiring him to first frame points of determination followed by a detailed adjudication thereupon. 3. Mr. Nayak vehemently argued that the assessee has been non-cooperative all along in light of CIT(A)‟s tabulation of various show cause notices in para 4.1 page 7 of the lower appellate order. Be that it may, he fails to rebut the foregoing factual position of non compliance to section 250(6) hereinabove. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee‟s various substantive grounds raised in the instant appeal back to learned CIT(A) for his afresh appropriate adjudication as per law within three effective hearings, shall be subject to a rider that it shall be his/her risk and responsibility only ITA No.439/PUN/2024 Rajani Ratnakar Kulkarni 3 to plead and prove all the relevant facts in consequential proceedings. 4. This assessee‟s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 27 th May, 2024. Sd/- Sd/- (G.D. PADMAHSHALI) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 27 th May, 2024 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The concerned Pr.CIT(A), Pune 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 5. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.439/PUN/2024 Rajani Ratnakar Kulkarni 4 Date 1. Draft dictated on 21-05-2024 Sr.PS 2. Draft placed before author 22-05-2024 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.