Panch Krushna Dairy, Ahmednagar V. Income Tax Officer, Ward-2, Ahmednagar, Ahmednagar

ITA 655/PUN/2023

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124162 (ITAT-PUNE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 25-05-2023
• 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.655/PUN/2023 नधा रण वष / Assessment Year : 2015-16 Panch Krushna Dairy, 01, Rahata, Tal. Rahata, Ahmednagar – 423 107 Maharashtra PAN : AALFP9293P Vs. ITO, Ward-2, Ahmednagar Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 27-03-2023 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 2015-16. 2. I have heard both the sides and gone through the relevant material on record. It is seen that initially the assessment order in this case was passed u/s.143(3) of the Act assessing total income at Rs.8,90,120/-. The case was reopened by way of notice u/s.148. Eventually, the assessment was concluded ex parte u/s.147 r.w.s.144B of the Act determining total income at Rs.12,89,931/-. Assessee by Shri Prasad S. Bhandari Revenue by Shri Ajay D. Kulkarni Date of hearing 26-07-2023 Date of pronouncement 26-07-2023 ITA No.655/PUN/2023 Panch Krushna Dairy 2 The ld. CIT(A) also passed ex parte order in the absence of the assessee. The ld. AR submitted that the assessee’s case was not represented before the authorities because of mis-communication between the assessee and the Tax consultant. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, 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 AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh assessment. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 26 th July, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 26 th July, 2023 सतीश ITA No.655/PUN/2023 Panch Krushna Dairy 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 26-07-2023 Sr.PS 2. Draft placed before author 26-07-2023 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. *