Horizon Developers, Pune V. Income Tax Officer, HQ-3(2), Pune, Pune

ITA 562/PUN/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9845 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 19-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNALPUNE BENCHES, PUNE SINGLE MEMBER CASE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 562/PUN/2022 : A.Y. 2015-16 Horizon Developers Shop No. 8 & 9m Indraneel Building, Pune-Satara Road, Parvati PUNE – 411 009 PAN: AAEFH 9697 L :Appellant Vs. The I.T.O. HQ-3(2) Pune. Respondent Appellant by : Smt. Deepa Khare Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 18-10-2022 Date of Pronouncement : ___-10-2022 ORDER This appeal preferred by the assessee emanates from order of the National Faceless Appeal Centre (NFAC), Delhi dated14-06-2022 for A.Y. 2015- 16 as per the following grounds of appeal. 1. The ld. CIT(A) erred in law and on facts in dismissing the appeal exparte without considering the request for adjournment by the appellant. 2. The ld. CIT(A) erred in law and on facts in confirming addition of Rs. 16,51,692/- as addition of deemed rent u/s 23 of the Act. 3. The appellant craves leave to add, alter, modify or substitute any grounds of appeal at the time of hearing.” 2. This is an exparte order passed by the NFAC, Delhi. The rights and liabilities of the parties have not been substantially adjudicated on merits. That, at the time of hearing, the ld. Counsel submitted that the NFAC, Delhi has disposed off the appeal without granting proper opportunity of hearing to the assessee and has also violated the principles of natural justice by not granting of one adjournment. The ld. A.R also filed a copy of the E-mail correspondence where it is evident that the adjournment filed by the assessee was placed on 2 ITA 562 of 2022 Horizon Developers A.Y. 2015-16 record for consideration by the NFAC, Delhi. In this scenario the assessee was unable to represent its case on merits before the NFAC, Delhi and in the interest of justice, considering the entire facts and circumstances and also for the fact that Income-tax Act is a welfare legislation, I am of the considered view that the order of the NFAC, Delhi should be set aside and the matter should be remanded back to the file of the NFAC, Delhi for re-adjudication on merits considering the submissions of the assessee and as per law while complying with the principles of natural justice. 3. The ld. D.R did not raise any objection if the matter is to be restore back to the file of the NFAC, Delhi. In view thereof, I set aside the order of the NFAC, Delhi and remand the matter back to its file as hereinabove mentioned. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 21 st October 2022. Sd/- (PARTHA SARATHI CHAUDHURY) JUDICIAL MEMBER Pune; Dated, this _21 st day of October 2022 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The concerned CIT Pune . 4. The NFAC, Delhi 5. The D.R. SMC Bench I.T.A.T. Pune. 6. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune /// TRUE COPY /// 3 ITA 562 of 2022 Horizon Developers A.Y. 2015-16 Date 1 Draft dictated on 18-10-2022 Sr.PS 2 Draft placed before author 19-10-2022 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 21-10-2022 Sr.PS/PS 7 Date of uploading of order 21-10-2022 Sr.PS/PS 8 File sent to Bench Clerk 21-10-2022 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