Housnoddin Shamsuddin Shaikh, Jalgaon V. Income-Tax Officer, Ward 2(1), Jalgaon

ITA 456/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8689 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-07-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA No. 456/PUN/2020 नधा रण वष / Assessment Year : 2012-13 Husnoddin Shamsuddin Shaikh, Plot No.41, Usmaniya Colony, Khadka Road, Bhusaval, Jalgaon – 425 201 Maharashtra PAN : APVPS8142R Vs. ITO, Ward-2(1), Jalgaon Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the CIT(A)-2, Nashik on 03-02-2017 in relation to the assessment year 2012-13. 2. This appeal is time barred by 44 days. The assessee vide his ground of appeal No.7 has attributed the reason of delay to the outbreak of Covid-19. Therefore, the said delay is condoned and the instant appeal is admitted for disposal on merits by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 10-06-2022 Date of pronouncement 10-06-2022 ITA No. 456/PUN/2020 Husnoddin S. Shaikh 2 3. We have heard the ld. DR and perused the relevant material on record. It is seen that the AO made various additions and determined the income of the assessee at Rs.3,96,25,306/-. The ld. CIT(A) passed the order ex parte after recording in para 2 of the impugned order that five opportunities were given to the assessee, which were not availed. In the absence of any supporting material from the side of assessee, the ld. CIT(A) dismissed the appeal. In the aforesaid factual background, we deem it appropriate to grant one more opportunity to the assessee to represent his case. The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits after allowing reasonable opportunity of hearing. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 10 th June, 2022. Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 10 th June, 2022 Satish ITA No. 456/PUN/2020 Husnoddin S. Shaikh 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A)-2, Nashik 4. 5. The Pr. CIT-2, Nashik िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 10-06-2022 Sr.PS 2. Draft placed before author 10-06-2022 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. *