M/S Garib Niwaz Traders, Jalgaon V. Income Tax Officer, Ward-2(2), Jalgaon, Jalgaon

ITA 474/PUN/2023

AI Insights

The case involves M/s. Garib Nawaz Traders, who appealed against an ex parte order passed by the CIT(A) in relation to the assessment year 2017-18. The appeal was initially time-barred by 54 days, but the assessee provided an affidavit explaining the delay, which was accepted by the Tribunal. Both the original assessment and the first appellate orders were passed in the absence of the assessee. The Tribunal, considering the circumstances, decided to set aside the impugned order and remand the case back to the AO for a fresh assessment, allowing the assessee to present any fresh evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124139 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 23-04-2023
• 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.474/PUN/2023 नधा रण वष / Assessment Year : 2017-18 M/s. Garib Nawaz Traders, Bhatwal Talkies Road, Chalisgaon – 424 101 Dist. Jalgaon (MS), India PAN : AACFG1372F Vs. ITO , Ward-2(2), Jalgaon Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 28-12-2022 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 2017-18. 2. The appeal is time barred by 54 days. The assessee has filed an affidavit explaining the reasons for the delay. I am satisfied with the reasons so stated. The delay is condoned and the appeal is admitted for disposal on merits. 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee Assessee by None Revenue by Shri Gurmel Singh Date of hearing 09-06-2023 Date of pronouncement 09-06-2023 ITA No. 474/PUN/2023 M/s. Garib Nawaz Traders 2 despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. 4. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.13,87,920/-. The ld. CIT(A) also passed the ex parte in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, 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. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09 th June, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 09 th June, 2023 सतीश ITA No. 474/PUN/2023 M/s. Garib Nawaz Traders 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 09-06-2023 Sr.PS 2. Draft placed before author 09-06-2023 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. *