Aviraj Krishnarao Tayade, Nashik V. The Assistant Commissioner of Income Tax, Circle, Malegaon

ITA 469/PUN/2023

AI Insights

The case involves Aviraj Krishnarao Tayade, the appellant, contesting an ex parte order from the CIT(A) regarding the assessment year 2012-13. The original assessment was made under sections 144 and 147 of the Income-tax Act, 1961, and was also conducted ex parte. Both the initial and appellate orders were passed without the presence of the assessee, leading to the current appeal. The Tribunal, considering the circumstances of the case, decided to set aside the appellate order and remand the case back to the AO for a fresh assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124138 (ITAT-PUNE)
• Duration Of Justice: 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.469/PUN/2023 नधा रण वष / Assessment Year : 2012-13 Aviraj Krishnarao Tayade, 1, Shri Dattraj Park, Gangapur Road, Anandvihar Colony, Nashik – 422 013 Maharashtra PAN : AATPT6019K Vs. ACIT, Malegaon Circle, Malegaon Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 22-02-2023 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 2012-13. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed u/s.144 r.w.s.147 of the Act. The ld. CIT(A) also passed Assessee by : Shri Pramod S. Shingte Revenue by : Shri Suresh Gaikwad Date of hearing 17-05-2023 Date of pronouncement 18-05-2023 ITA No.469/PUN/2023 Aviraj Krishnarao Tayade 2 the ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case, more specifically, when both the original and appellate orders have been passed ex parte, I am of the opinion that it would be just and fair if the impugned order is set- aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his point of view in the fresh assessment. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 18 th May, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 18 th May, 2023 सतीश ITA No.469/PUN/2023 Aviraj Krishnarao Tayade 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 17-05-2023 Sr.PS 2. Draft placed before author 18-05-2023 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. *