Madira Wines, Pune V. Income-Tax Officer Ward 6(4), Pune

ITA 61/PUN/2023

AI Insights

The case involves Madira Wines, which appealed against the order passed by the CIT(A) in the National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The appeal was initially time-barred by 246 days, but the Tribunal accepted the condonation petition filed by the assessee. The primary contention in the appeal was the ex parte assessment order passed under section 144 of the Income Tax Act, which significantly increased the assessed income compared to what was declared by the assessee. Both the initial assessment and the CIT(A)'s order were passed ex parte due to the non-attendance of the assessee, which the assessee later contested, citing valid reasons for absence. The Tribunal, after considering the facts and circumstances, decided to set aside the previous orders and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124157 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 16-01-2023
• Laws Referred To: Income Tax Act
• 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.61/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Madira Wines, 398, Sonya Maruti Chowk, Pune 411 002, Maharashtra PAN : AAEFM5883B Vs. ITO, Ward-6(4), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 16-03-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2017-18. 2. The appeal is time barred by 246 days. The assesee has filed a condonation petition explaining the reasons. I am satisfied with the reasons so stated. The delay is, therefore, condoned and the appeal is admitted for disposal on merits. 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite Assessee by None Revenue by Shri Akhilesh Srivastava Date of hearing 28-02-2023 Date of pronouncement 28-02-2023 ITA No. 61/PUN/2023 Madira Wines 2 notice. I, therefore, proceed to disposal of the appeal ex parte qua the assessee on merits. 4. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.45,47,230/- as against Rs.20,26,228/- declared by the assessee. The ld. CIT(A) also passed the ex parte order. The assessee vide ground Nos. 1 and 5 has assailed the correctness of the assessment order u/s.144 of the Act as well as the ex parte order passed by the CIT(A) on account of non- attendance stating that there were valid reasons for the absence. Considering the entirety of the facts and circumstances of the case, I set aside the impugned order and restore the matter to the file of the AO for framing the assessment afresh after granting another opportunity to the assessee for representing the case in a proper manner. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh assessment. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 28 th February, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 28 th February, 2023 Satish ITA No. 61/PUN/2023 Madira Wines 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr. CIT concerned 4. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 28-02-2023 Sr.PS 2. Draft placed before author 28-02-2023 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. *