Dinesh Bhikamchand Mehta, Belagavi V. The Pr. Commissioner of Income Tax, Hubli

ITA 44/PAN/2022

AI Insights

The case involves an appeal by Dinesh Bhikamchand Mehta against the order of the Pr.CIT, Hubli, which was passed under section 263 of the Income-tax Act, 1961 for the assessment year 2017-18. The primary contention was that the Pr.CIT did not consider the online submissions made by the assessee before passing the order. The Tribunal found that the assessee's submissions, although made online on 22-03-2022, were not considered by the Pr.CIT, who passed the order on 24-03-2022. Consequently, the Tribunal decided to set aside the impugned order and remand the matter back to the Pr.CIT for a fresh decision, ensuring that the assessee's submissions are duly considered.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136947 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 22-05-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: P.S. SHIVSHANKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.44/PAN/2022 नधा रण वष / Assessment Year : 2017-18 Dinesh Bhikamchand Mehta, 668 D/2, Khanapur Road, Udyambag, Belagavi, Karnataka – 590 008 PAN : ACMPD1225E Vs. The Pr. CIT, Hubli Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order dated 24-03-2022 passed by the Pr.CIT, Hubli u/s.263 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18. 2. We have heard both the sides and gone through the relevant material on record. Shorn off unnecessary details, it is seen that notice u/s.263 dated 14-03-2022 was served upon the assessee on 15-03-2022. The assessee was required to furnish written Assessee by Shri Satish Mehta Revenue by Shri P.S. Shivshankar Date of hearing 11-09-2023 Date of pronouncement 13-09-2023 ITA No.44/PAN/2022 Dinesh Bhikamchand Mehta 2 submissions by 21-03-2022. The assessee, in fact, made online submissions on 22-03-2022. However, the impugned order came to be passed on 24-03-2022 without taking into consideration the online submissions made by the assessee. Considering the facts in totality, we are of the considered opinion that it would be just and fair if the impugned order is set aside and the matter is restored to the file of ld. Pr.CIT for passing a revisionary order afresh as per law after allowing opportunity of hearing to the assessee. Needless to say, the assessee’s written submissions already filed or to be filed in the fresh proceedings may be taken into consideration before passing the order. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 13 th September, 2023. Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 13 th September, 2023 सतीश ITA No.44/PAN/2022 Dinesh Bhikamchand Mehta 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The CIT concerned 4. DR, ITAT, Panaji Bench, Panaji 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 11-09-2023 Sr.PS 2. Draft placed before author 12-09-2023 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. *