Vijay Shankar Bhondave, PUNE V. The Income Tax Officer, Ward 9(1), Pune, PUNE

ITA 548/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6251 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 18-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.548/PUN/2024 Assessment Year : 2013-14 Vijay Shankar Bhondave Gat No.123, At & Post Ravet, Opp. BRT Road, Near PCMC High School, Ravet, Pune – 412101 Vs. ITO, Ward 9(1), Pune PAN: AUNPB3579L (Appellant) (Respondent) Assessee by : None Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 27-06-2024 Date of pronouncement : 27-06-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 12.01.2024 of the CIT(A) / NFAC, Delhi relating to assessment year 2013-14. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of CIT(A) / NFAC confirming the addition of Rs.61,56,194/- made by the Assessing Officer. 3. None appeared on behalf of the assessee at the time of hearing despite service of notice through the mail. 4. The Ld. DR at the outset submitted that it is an ex-parte order passed by the CIT(A) / NFAC. 2 ITA No.548/PUN/2024 5. After hearing the Ld. DR, we deem it proper to decide the appeal on the basis of material available on record. A perusal of the findings of the CIT(A) / NFAC shows that he has dismissed the appeal for non prosecution but has not decided the appeal on merits. As per the provisions of section 250(6) of the Income Tax Act, 1961, the order of the CIT(A) / NFAC disposing of the appeal shall be in writing and shall state the points for determination, decision thereon and reasons for its decision. However, in the instant case the CIT(A) / NFAC has not followed the statutory requirements as per the above provisions, but has simply dismissed the appeal for non-prosecution. Under these circumstances, we deem it proper to restore the issue to the file of the CIT(A) / NFAC with a direction to give one final opportunity to the assessee to substantiate his case and decide the appeal as per fact and law by passing a speaking order as per the mandate of the provisions of section 250(6) of the IT Act. The assessee is also hereby directed to submit the details on the date of hearing without seeking any adjournment under any pretext, failing which the CIT(Exemption) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27 th June, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 27 th June, 2024 GCVSR 3 ITA No.548/PUN/2024 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘B’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 27.06.2024 Sr. PS/PS 2 Draft placed before author 27.06.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order