Mamta Yaspal Kataria, Ahemdabad V. The Income Tax Officer , Ward-6(3), Pune

ITA 443/PUN/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 7053 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 17-04-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Capital Gains

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.443/PUN/2023 नधा रण वष / Assessment Year : 2015-16 Mamta Yashpal Kataria, 57, Girdhari Nagar Soc, Shahibaug, Ahmedabad, Gujarat 380 004 PAN : AAKPO3175C Vs. ITO, Ward-6(3), Pune Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 16-02-2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2015-16. 2. Briefly stated, the facts of the case are that the assessee filed the return declaring total income at Rs.4,04,290/-. The case was selected for scrutiny under the category ‘complete’ with reason of suspicious sale transaction in shares and exempt long term Assessee by Shri Nikhil S. Pathak Revenue by Shri Ramnath P. Murkunde Date of hearing 21-06-2023 Date of pronouncement 22-06-2023 ITA No.443/PUN/2023 Mamta Yashpal Kataria 2 capital gains shown in the return (penny stock). Notice u/s.143(2) was issued on the assessee. The assessment was completed u/s.143(3) determining the total income at Rs.71,55,090/-. No reprieve was provided by the ld. CIT(A), against which the assessee has approached the Tribunal. 3. The ld. AR submitted that the ld.CIT(A) has referred to three notices at para 5.1 of his order, which, according to him, were served on the assessee but remained unreplied. That is how, he dismissed the appeal of the assessee ex parte. The ld. AR submitted that the first notice dt.02-05-2022 was not served upon the assessee. For the second notice dt.06-12-2022, the assessee sought adjournment, a copy of the assessee’s request seeking adjournment, has been placed at page 9 of the paper book. For the third notice dt.24-01-2023, the assessee replied by taking the additional ground. Copies of the above reply are placed at pages 10 and 11 of the paper book. 4. After hearing both the sides and considering the entirety of facts and circumstances of the case, we find that the assessee was not given adequate opportunity of hearing. In such circumstances, and without entering into merits, we are of the considered opinion that it would be just and fair if the impugned order is set-aside and ITA No.443/PUN/2023 Mamta Yashpal Kataria 3 the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22 nd June, 2023. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22 nd June, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The CIT concerned DR, ITAT, ‘A’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.443/PUN/2023 Mamta Yashpal Kataria 4 Date 1. Draft dictated on 21-06-2023 Sr.PS 2. Draft placed before author 21-06-2023 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. *