VIMALCHAND PUKHRAJ MEHTA, Pune V. Income Tax Officer, Ward-66(3), Pune, Pune

ITA 567/PUN/2023

AI Insights

The case involves Vimalchand Pukhraj Mehta, the appellant, who did not file a regular return of income for the assessment year 2011-12. Upon discovering that the appellant had sold an immovable property for Rs.20,19,402, the Assessing Officer issued a notice under section 148 of the Income Tax Act, 1961. The appellant responded by filing a return declaring a total income of Rs.1,96,940. However, the Assessing Officer assessed the income at Rs.6,08,980 after making certain disallowances. The appellant's subsequent appeal to the NFAC was dismissed without consideration of the merits, leading to the current appeal before the ITAT.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137642 (ITAT-PUNE)
• Duration Of Justice: 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 24-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 139; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.567/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Vimalchand Pukhraj Mehta, Flat No.104, Building No.E- 4, Rohan Mithila, Viman Nagar, Pune- 411032. PAN : ABOPM0384L Vs. ITO, Ward-6(3), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 15.03.2023 for the assessment year 2011-12. 2. Briefly, the facts of the case are that the appellant is an individual deriving income from business and other sources. No regular Return of Income under the provisions of section 139 of the Income Tax Act, 1961 (‘the Act’) was filed for the assessment year 2011-12. The Assessing Officer on receipt of the information that Assessee by : Shri Suhas P. Bora Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 25.05.2023 Date of pronouncement : 29.05.2023 ITA No.567/PUN/2023 2 the appellant had sold an immovable property for a consideration of Rs.20,19,402/- issued a notice u/s 148 on 21.03.2018. In response to notice u/s 148, the appellant filed the return of income on 07.04.2018 declaring total income of Rs.1,96,940/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-6(3), Pune (‘the Assessing Officer’) vide order dated 15.12.2018 passed u/s 143(3) r.w.s. 147 of the Act at a total income of Rs.6,08,980/- after making disallowances on account of contract receipts of Rs.1,25,382/- and interest not disclosed in the return of income of Rs.2,77,136/-. 3. Being aggrieved by the above additions, an appeal was filed before the NFAC, who vide impugned order dismissed the appeal in limine for non-prosecution without going into the merits of the issues in the grounds of appeal. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. It is a settled position of law that the appellate authority like the Commissioner of Income Tax (Appeals) even while passing ex-parte orders should deal with the merits of the issues in the ITA No.567/PUN/2023 3 grounds of appeal raised before him. In the present case, on mere perusal of impugned order of the NFAC, it would reveal that the NFAC had dismissed the appeal in limine for non-prosecution without dealing with the merits of the grounds of appeal raised before him. Therefore, I remand the matter to the file of the NFAC for de novo adjudication of the issues in appeal on merits in accordance with law. 6. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced on this 29 th day of May, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 29 th May, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.