Sachin Prabhakar Barbole, Barshi V. Income Tax Officer, Ward-2(5), Solapur, Solapur

ITA 601/PUN/2023

AI Insights

The case involves Sachin Prabhakar Barbole, the appellant, contesting an ex parte order from the CIT(A) regarding the assessment year 2013-14. The original assessment determined the total income of the appellant at Rs.21,15,500, significantly higher than the returned income of Rs.5,10,147. The CIT(A) confirmed the addition of Rs.16,05,352 to the income, citing non-compliance from the assessee despite repeated notices. The Tribunal found that the assessee's contentions were not considered and thus decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124155 (ITAT-PUNE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-06-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2023
• 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.601/PUN/2023 नधा रण वष / Assessment Year : 2013-14 Sachin Prabhakar Barbole, Hanuman Auto Parts, Opp. Chitra Cinema, Latur Road, Barshi 413 401, Maharashtra PAN : AHQPB9079B Vs. ITO, Ward-2(5), Solapur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 22-03-2023 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 2013-14. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining total income at Rs.21,15,500/- as against the returned income at Rs.5,10,147/-. The ld. CIT(A), in para No.4 of the impugned order, has noted that “since Assessee by Shri Pratik Sandbhor Revenue by Smt. Mugdha Sardeshpande Date of hearing 15-06-2023 Date of pronouncement 15-06-2023 ITA No. 601/PUN/2023 Sachin Prabhakar Barbole 2 no compliance was received from the part of the assessee after repetitive issuance of notices by the Department, therefore, the addition levied by the Assessing Officer of Rs.16,05,352/- is hereby confirmed”. Accordingly, he passed the ex parte in the absence of the assessee dismissing the appeal. The ld. AR submitted that the contentions of the assessee were not considered. In view of the facts obtaining in the instant case, 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 ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. The ld. AR has undertaken that the assessee will render full assistance to the ld. CIT(A) in such fresh proceedings. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 15 th June, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 15 th June, 2023 सतीश ITA No. 601/PUN/2023 Sachin Prabhakar Barbole 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 15-06-2023 Sr.PS 2. Draft placed before author 15-06-2023 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. *