Dhananjay Ramesh Marathe, Nashik V. Assistant Commissioner of Income Tax, (OSD) Ward 1(4), Nashik., Nashik

ITA 648/PUN/2023

AI Insights

The case involves an appeal by Dhananjay Ramesh Marathe against an ex parte order passed by the CIT(A) in relation to the assessment year 2011-12. The original assessment determined the total income of the assessee at Rs.9,30,098, significantly higher than the returned income of Rs.3,19,098. The CIT(A) dismissed the appeal due to the absence of the assessee. The Tribunal, after hearing the Departmental Representative and noting the absence of the assessee, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124161 (ITAT-PUNE)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-05-2023
• 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.648/PUN/2023 नधा रण वष / Assessment Year : 2011-12 Dhananjay Ramesh Marathe, Flat No.3, Yashodhara Apartment, Chinchkhed Road, Pimpalgaon (B), Tal. Niphad, Dist. Nashik – 422 209, Maharashtra PAN : AHZPM1455D Vs. ACIT (OSD), Ward-1(4), Nashik Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order ex parte dated 03-05-2023 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 2011-12. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. Assessee by None Revenue by Shri Gurmel Singh Date of hearing 09-06-2023 Date of pronouncement 09-06-2023 ITA No. 648/PUN/2023 Dhananjay Ramesh Marathe 2 3. It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining the total income at Rs.9,30,098/- as against the returned income of Rs.3,19,098/-. The ld. CIT(A) passed the order ex parte dismissing the appeal in the absence of the assessee, which fact has been recorded in 2 of the impugned order. Considering the entirety of facts and circumstances of the 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 after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09 th June, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 09 th June, 2023 सतीश ITA No. 648/PUN/2023 Dhananjay Ramesh Marathe 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 09-06-2023 Sr.PS 2. Draft placed before author 09-06-2023 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. *