Imam Jaffer Mohhamad Gous Alland, Osmanabad V. Income-Tax Officer, Ward, Osmanabad

ITA 66/PUN/2023

AI Insights

The case involves Imam Jaffer Mohhamad Gous Alland, the appellant, who faced an ex parte assessment under section 144 of the Income Tax Act due to non-appearance in response to a notice under section 148, following a cash deposit of Rs.11,46,200 in State Bank of India. The initial assessment determined the total income at the same amount as the deposit. The appellant contested the ex parte order, citing reasons beyond his control for the absence, and requested a fresh opportunity to present his case. The Tribunal, considering the circumstances, decided to set aside the previous order and remand the case for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124162 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 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: 2012-2013
• Appeal Filed On: 18-01-2023
• 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.66/PUN/2023 नधा रण वष / Assessment Year : 2012-13 Imam Jaffer Mohhamad Gous Alland, Sanjri Sales, Near MSEB, Paranda, A/P. Paranda, Tal. Paranda, Osmanabad 413 502 Maharashtra PAN : ASWPA4211F Vs. ITO, Osmanabad Ward, Osmanabad Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 15-11-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2012-13. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessee is an individual. The assessee had deposited cash in State Bank of India amounting to Rs.11,46,200/-. The notice was issued u/s.148 to the assessee. No appearance was put in. The assessment order was passed ex parte u/s.144 of the Act determining total income at Rs.11,46,200/-. The ld. CIT(A), in para No.3 of the impugned order, noted that appellant did Assessee by Shri Abhay Shastri Revenue by Shri Akhilesh Srivastava Date of hearing 28-02-2023 Date of pronouncement 28-02-2023 ITA No. 66/PUN/2023 2 not avail the opportunities provided to him. He, therefore, proceeded ahead and passed the ex parte order in the absence of the assessee. The ld. AR submitted that the absence of the assessee at both the levels was due to reasons beyond his control. It was, therefore, prayed that another opportunity be accorded to the assessee to represent his case in a proper manner. The ld. AR undertook that the assessee will put in proper representation before the AO if the matter is restored. In view of the above factual background prevailing in the extant 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 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 point of view in the fresh assessment. 3. 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. 66/PUN/2023 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. *