Bhimrao Kondiram Kirtikar, Aurangabad V. Income tax Officer, Aurangabad

ITA 497/PUN/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5233 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-10-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Section: 143(3); 143(1)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI , AM . / ITA NO. 497 /P U N/201 7 / ASSESSMENT YEAR : 20 1 1 - 1 2 BHIMRAO KONDIRAM KIRTIKAR , BHANUDAS NAGAR, BEHIND AKASHWANI KENDRA, KALIKA PROVISIONS, AURANGABAD 431002 . / APPELLANT PAN: A COPK7385C VS. THE INCOME TAX OFFICER, WAD 1( 2 ), AURANGABAD . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 18 . 12 .201 8 / DATE OF PRONOUNCE MENT: 06 . 0 2 .201 9 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) - 2, AURANGABAD , DATED 0 6 . 1 0 .201 6 RELATING TO ASSESSMENT YEAR 20 1 1 - 1 2 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - ITA NO. 497 /P U N/201 7 BHIMRAO K KIRTIKAR 2 1. THE ASSESSEE HAD FILED HIS IT RETURN BY SHOWING THE TAXABLE INCOME OF RS.2 , 02 , 764/ - AS SALARY AS ON 28.07.2011. 2. THE CASE IS SELECTED FOR THE SCRUTINY ASSESSMENT U/S 143(1) UNDER CASS AND NOTICE PROPERLY SERVED TO THE ASSESSEE. THE SCRUTINY ASSESSMENT COMPLETED AFTER MAKING ADDITION WHICH WAS NULL AND VOID. 3. H'BLE SIR , IN REPLY TO THE NOTICE , ASSESSEE HAD PREPARED SUBMISSIONS JUSTIFYING THE SOURCE OF SAVINGS UTILISE D FOR PURCHASING THE PROPERTY CLAIMED FOR DEDUCTION U/S 54F. 4. BUT, THE LEARNED A.O. DID NOT CONSIDER THE SUBMISSION AND DISALLOWED THE SAVINGS OF THE ASSESSEE. 5. SO, IT IS HUMBLE REQUEST TO CONSIDER THE SAME AND ALLOW THE CLAIM. 3. THE LEARNED AUTHOR IZED REPRESENTATIVE FOR THE ASSESSEE MOVED AN APPLICATION FOR ADJOURNMENT, WHICH WAS REFUSED IN VIEW OF THE SMALLNESS OF ISSUE. THE ASSESSEE DID NOT APPEAR AND ONLY MOVED AN ADJOURNMENT APPLICATION. 4. THE PRESENT APPEAL WAS FILLED AFTER DELAY OF 83 DAYS AND THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY, WHEREIN IT HAS PLEADED THAT BECAUSE OF HIS BAD HEALTH, APPEAL COULD NOT BE FILED IN TIME. WE FIND MERIT IN THE PLEA OF ASSESSEE IN THIS REGARD. WE FURTHER FIND THAT THE CIT(A) HAS DECID ED THE APPEAL EX - PARTE THE ASSESSEE AS THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT(A). 5. ON GOING THROUGH STATEMENT OF FACTS FILED BY THE ASSESSEE WHEREIN THE ASSESSEE HAS PLEADED THAT BECAUSE OF LACK OF KNOWLEDGE, HE DID NOT APPOINT AUTHORIZED REPRESEN TATIVE AND HENCE, NON REPRESENTATION BEFORE THE CIT(A). THE ASSESSEE IS A SALARIED EMPLOYEE AND IN THE TOTALITY OF THE ABOVE SAID FACTS AND CIRCUMSTANCES, WE DEEM IT FIT TO RESTORE THE ISSUE BACK TO THE FILE OF CIT(A), WHO SHALL DECIDE THE ISSUE AFTER AFF ORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND ITA NO. 497 /P U N/201 7 BHIMRAO K KIRTIKAR 3 FURNISH INFORMATION ON THE DATE OF HEARING. THE CIT(A) SHALL DECIDE THE ISSUE IN ACCORDANCE WITH LAW. THE GROUNDS OF APPEAL RAISED BY ASSESSEE ARE THUS, ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 6 TH DAY OF FEBR UARY , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWL A ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 6 TH FEBR UARY , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 2 , AURANGABAD ; 4. THE PR. CIT - 2 , AURANGABAD ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE