KEROJI KASHIRAM SONWANE, Nanded V. Income Tax Officer, Wrd-2, Nanded, Nanded

ITA 497/PUN/2023

AI Insights

The case involves Keroji Kashiram Sonwane, the appellant, who did not file a return for the assessment year 2017-18. The AO passed an assessment order under section 144 of the Income-tax Act, 1961, assessing the total income at Rs.11,57,850. The appellant's appeal to the CIT(A) was dismissed ex parte as no appearance was made on behalf of the appellant. The Tribunal, upon hearing the Departmental Representative and reviewing the materials, decided to set aside the CIT(A)'s order and remit the case back to the AO for a fresh assessment, ensuring the appellant is given a fair opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124145 (ITAT-PUNE)
• Duration Of Justice: 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 26-04-2023
• 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.497/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Keroji Kashiram Sonwane, H.No.1-12-593, Sonwane Chambers, Bhagya Nagar Road, Uday Nagar, Nanded – 431605 Maharashtra PAN : ADIPS7004D Vs. ITO, Ward-2, Nanded Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 28-02-2023 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 2017-18. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. I am, therefore, proceeding to dispose the appeal ex parte qua the assessee. Assessee by : None Revenue by : Shri Suresh Gaikwad Date of hearing 18-05-2023 Date of pronouncement 19-05-2023 ITA No.497/PUN/2023 Keroji Kashiram Sonwane 2 3. It is seen that the assessment order in this case was passed u/s. 144 of the Act assessing total income at Rs.11,57,850/-. No return was filed by the assessee. In the absence of assessee, the ld. CIT(A) also passed an exparte order qua the assessee dismissing the appeal. Considering the entirety of facts and circumstances, 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 frame the assessment 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 proceedings. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 19 th May, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 19 th May, 2023 सतीश ITA No.497/PUN/2023 Keroji Kashiram Sonwane 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 18-05-2023 Sr.PS 2. Draft placed before author 19-05-2023 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. *