Nishat Husseianli Vazir, Pune V. Income-Tax Officer, Ward (IT)-4, Pune

ITA 455/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1500 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 01-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.455/PUN/2020 ननधधारण वषा / Assessment Year : 2014-15 Nishat Husseianli Vazir, 7, M.G. Road, 36, Wonderland Camp, Pune – 411 001. PAN : ADAPV3432C .......अपऩलधथी / Appellant बनधम / V/s. ITO Ward (IT)-4, Pune ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 21.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 29.08.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal for A.Y. 2014-15 arises against the CIT(A)-13, Pune’s order dated 25/11/2019 passed in case No. PN/CIT(A)-13ITO Ward(IT)-4, Pune/552/2016-17 involving proceeding u/s.143(3) of the Income Tax Act, 1961; in short "the Act”. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 2 ITA No.455/PUN/2020 A.Y. : 2014-15 Nishat Husseianli Vazir., 2. Mr. Desai vehemently argued that this assessee’s has been non- cooperative all along and therefore both the learned authorities have rightly made the impugned disallowances/ additions in facts of the case. He fails to dispute the clinching fact that this assessee is a non-resident and his counsel had appeared before the CIT(A) on 04.11.2019. Faced with the situation, we deem it appropriate in the larger interest of the justice to restore the assessee’s instant substantive grounds back to the CIT(A) for his fresh adjudication as per law within three effective opportunities. Ordered accordingly. 3. Delay of 100 days in filing of the instant appeal instituted on 02.07.2020 is condoned since falling in Covid-19 pandemic outbreak period. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on this 29 th day of August, 2022. Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखध सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 29 th August, 2022. Ashwini 3 ITA No.455/PUN/2020 A.Y. : 2014-15 Nishat Husseianli Vazir., आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपऩलधथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr.CIT-4, Pune. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. 6. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune. 4 ITA No.455/PUN/2020 A.Y. : 2014-15 Nishat Husseianli Vazir., S.No. Details Date Initials 1 Draft dictated on 21.06.2022 2 Draft placed before author 23.08.2022 3 Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order