Patan Food Processors Pvt Ltd, Satara V. Deputy Commissioner of Income Tax, Satara, Satara

ITA 600/PUN/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8863 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-11-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 27-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No. 600/PUN/2022 नधा रण वष / Assessment Year : 2008-09 Patan Food Processors Pvt. Ltd., Shikka Mansion, Patan, Dist. Satara, Satara- 415206 Maharashtra PAN : AACCP4634J Vs. DCIT, Satara Circle, Satara Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 22-02-2022 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act.) in relation to the assessment year 2008-09. 2. There is a delay of 80 days in filing the appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons. I am satisfied with the reasons so stated in the Assessee by Shri Prayag Jha Revenue by Shri Ramnath P. Murkunde Date of hearing 07-11-2022 Date of pronouncement 07-11-2022 ITA No. 600/PUN/2022 Patan Food Processors Pvt. Ltd., 2 affidavit and, therefore, the delay is condoned and the instant appeal is admitted for disposal on merits. 3. I have heard both the sides and gone through the relevant material on record. It is seen that the AO completed the assessment u/s.143(3) of the Act making certain additions. The ld. CIT(A) in para 1.4 of the impugned order, in a table, noted that almost eight opportunities were given to the assessee and no one attended nor any adjournment filed. He, therefore, proceeded ahead based on the documents/material available on record passing the ex-parte qua the assessee and dismissing the appeal for non-attendance and in the absence of any evidences furnished by the assessee. In view of the fact that the ld. CIT(A) is not empowered to dismiss an appeal in limine, I am constrained to set aside the impugned order on this sole reason and remit the matter to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case. ITA No. 600/PUN/2022 Patan Food Processors Pvt. Ltd., 3 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07 th November, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 07 th November, 2022 Satish आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The CIT(A) concerned 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 600/PUN/2022 Patan Food Processors Pvt. Ltd., 4 Date 1. Draft dictated on 07-11-2022 Sr.PS 2. Draft placed before author 07-11-2022 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. *